127 Information-sharing between Secretary of State and HMRC

Information-sharing: Secretary of State and HMRC

127  Information-sharing between Secretary of State and HMRC

(1)     This subsection applies to information which is held for the purposes of any HMRC functions—

(a)     by the Commissioners for Her Majesty's Revenue and Customs, or

(b)     by a person providing services to them.

(2)     Information to which subsection (1) applies may be supplied—

(a)     to the Secretary of State, or to a person providing services to the Secretary of State, or

(b)     to a Northern Ireland Department, or to a person providing services to a Northern Ireland Department,

for use for the purposes of departmental functions.

[(2A)     Information to which subsection (1) applies may be supplied to the Scottish Ministers for use in connection with any arrangements made by them under section 2 of the Employment and Training Act 1973 by virtue of article 2(1) of the Scotland Act 1998 (Transfer

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