45 Information held by HMRC
Statistics and Registration Service Act 2007 (2007 c 18) | Legislation

45  Information held by HMRC

(1)     The Commissioners for Her Majesty's Revenue and Customs or an officer of Revenue and Customs may, subject to this section, disclose to the Board any information held by the Revenue and Customs in connection with any function of the Revenue and Customs.

(2)     Information may only be disclosed under subsection (1) if the Commissioners are satisfied that the Board requires it to enable it to exercise one or more of its functions. . ..

[(2A)     In determining whether the condition in subsection (2) is met the Commissioners must have regard to

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