85 Disclosure of information by Revenue and Customs
Serious Crime Act 2007 (2007 c 27) | Legislation

85  Disclosure of information by Revenue and Customs

(1)     This section applies to information held as mentioned in section 18(1) of the Commissioners for Revenue and Customs Act 2005 (c 11) (confidentiality).

(2)     Information to which this section applies may be disclosed by or with the authority of the Commissioners of Revenue and Customs—

(a)     to the Criminal Assets Bureau in Ireland (“the CAB”) for the purpose of enabling or assisting the CAB to exercise any of its functions in connection with any matter within subsection (3); or

(b)     to any specified public authority (in the United Kingdom or elsewhere)—

(i)     for the purpose of enabling or assisting the public authority to exercise any of its functions in connection with any matter within subsection (3); or

(ii)     (if the specifying order so provides) for the purpose of enabling or assisting the public authority to exercise any of its functions in connection with any matter within that subsection that is

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