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(1)If they think it appropriate to do so for the purpose of facilitating the exercise or performance by any person to whom sub-section (2) below applies of any of that person’s powers or duties under any of the relevant statutory provisions, [F3the Commissioners for Her Majesty’s Revenue and Customs] may authorise the disclosure to that person of any information obtained [F4or held] for the purposes of the exercise [F5by Her Majesty’s Revenue and Customs] of their functions in relation to imports.
(2)This subsection applies to an enforcing authority and to an inspector [F6, other than the Office for Nuclear Regulation or an inspector appointed by the Office for Nuclear Regulation].
(3) A disclosure of information made to any person under subsection (1) above shall be made in such manner as may be directed by [F7the Commissioners for Her Majesty’s Revenue and Customs]and may be made through such persons acting on behalf of that person as may be so directed.
(4)Information may be disclosed to a person under subsection (1) above whether or not the disclosure of the information has beenrequested by or on behalf of that person.]
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