it is made with the consent of each person to whom the information relates,

it is made for the purpose of obtaining services in connection with a function of WRA,

it is made for the purposes of a criminal investigation or criminal proceedings or for the purposes of the prevention or detection of crime,

it is made to a body with responsibility for the regulation of a profession in connection with misconduct on the part of a member of the profession which relates to a function of WRA,

it is made for the purposes of civil proceedings,

it is made in pursuance of an order of a court or tribunal,

it is made in accordance with an enactment requiring or permitting the disclosure, F1...

it is made to WRA or to a person to whom WRA has delegated any of its functions for use in accordance with section 16F2,

it is made to Her Majesty’s Revenue and Customs in connection with a function of WRA or in connection with a function of Her Majesty’s Revenue and Customs, or

it is made to Revenue Scotland in connection with a function of WRA or in connection with the collection and management of a devolved tax within the meaning of the Scotland Act 1998 (c. 46).