Part XI General and Miscellaneous Provisions
Information about schemes
154 Disclosure of information between government departments, etc.
1
No obligation as to secrecy imposed by statute or otherwise on F12 Revenue and Customs officials shall prevent information obtained or held in connection with the assessment or collection of income tax from being disclosed—
a
to the Department,
b
to the Secretary of State, or
c
to an officer of either of them authorised to receive such information, in connection with the operation of this Act (except Chapter II of Part VII and sections 153 and 157) or of any corresponding legislation in Great Britain.
F11A
No obligation as to secrecy imposed by statute or otherwise on F12 Revenue and Customs officials shall prevent information obtained or held for the purposes of Part III of this Act from being disclosed—
a
to the Department,
b
to the Secretary of State,
c
to an officer of either of them authorised to receive such information,
in connection with the operation of this Act or of any corresponding Great Britain legislation.
2
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F23
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4
In relation to persons who are carrying on or have carried on F17 wholly or partly in the United Kingdom a trade, profession or vocation income from which is chargeable to tax under F11 Part 2 of the Income Tax (Trading and Other Income) Act 2005 or Case I or II of Schedule D, disclosure under subsection (1) relating to that trade, profession or vocation shall be limited to information about the commencement or cessation of, and employed earners engaged in, that trade profession or vocation, but sufficient information may also be given to identify the persons concerned.
5
6
F18..., Information which is the subject of disclosure to any person by virtue of subsection (1) F5or (1A), F6. . . shall not be further disclosed to any other person, except where the further disclosure is made—
a
to a person to whom disclosure could by virtue of this section have been made by or under the authority of F15 the Commissioners for Her Majesty’s Revenue and Customs ; or
b
for the purposes of any civil or criminal proceedings in connection with the operation of this Act (except Chapter II of Part VII and sections 153 and 157); or
c
ca
for the purposes of Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 or any corresponding Great Britain legislation.. . .
F9d
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F137
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F108
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F149
In this section “Revenue and Customs officials” has the meaning given by section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality).