Part III Commissioners’ Information Powers
F110Disclosure of information to Commission
1
Any relevant public authority may disclose information to the Commission if the disclosure is made for the purpose of enabling or assisting the Commission to discharge any of its functions.
2
But Revenue and Customs information may be disclosed under subsection (1) only if it relates to an institution, undertaking or body falling within one (or more) of the following paragraphs—
a
a charity;
b
an institution which is established for charitable, benevolent or philanthropic purposes;
c
an institution by or in respect of which a claim for exemption has at any time been made under section 505(1) of the Income and Corporation Taxes Act 1988;
d
a subsidiary undertaking of a charity;
e
a body entered in the Scottish Charity Register which is managed or controlled wholly or mainly in or from England or Wales.
3
In subsection (2)(d) above “subsidiary undertaking of a charity” means an undertaking (as defined by section 259(1) of the Companies Act 1985) in relation to which—
a
a charity is (or is to be treated as) a parent undertaking in accordance with the provisions of section 258 of, and Schedule 10A to, the Companies Act 1985, or
b
two or more charities would, if they were a single charity, be (or be treated as) a parent undertaking in accordance with those provisions.
4
For the purposes of the references to a parent undertaking—
a
in subsection (3) above, and
b
in section 258 of, and Schedule 10A to, the Companies Act 1985 as they apply for the purposes of that subsection,
“undertaking” includes a charity which is not an undertaking as defined by section 259(1) of that Act.