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(1)Where any information [F1to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2)] has been disclosed by [F2Her Majesty’s Revenue and Customs] for the purposes of any prosecution of an offence [F3relating to a former Inland Revenue matter], that information may be disclosed by the Lord Advocate for the purposes of any prosecution of an offence—
(a)in respect of which a direction has been given under section 27(1)(a) of this Act; or
(b)relating to inland revenue,
but not otherwise.
(2)Where any information is subject to an obligation of secrecy imposed by or under any enactment [F4and is not information to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2)], the obligation shall not have effect to prohibit the disclosure of that information to a nominated officer but any information disclosed by virtue of this subsection may only be disclosed by the Lord Advocate for the purpose of a prosecution in Scotland or elsewhere.
(3)Without prejudice to his power to enter into an agreement apart from this subsection, the Lord Advocate may enter into an agreement for the supply of information to or by him subject, in either case, to an obligation not to disclose the information concerned otherwise than for a specified purpose.
(4)Subject to subsections (1) and (2) above and to any provision of an agreement for the supply of information which restricts the disclosure of the information supplied, information obtained by a nominated officer may be disclosed—
(a)to any government department, or any Northern Ireland Department, or other authority or body discharging its functions on behalf of the Crown (including the Crown in right of Her Majesty’s Government in Northern Ireland);
(b)to any competent authority;
(c)for the purposes of any prosecution in Scotland or elsewhere; and
(d)for the purposes of assisting any public or other authority for the time being designated for the purpose of this paragraph by an order made by the Secretary of State to discharge any functions which are specified in the order.
(5)The following are competent authorities for the purposes of subsection (4) above—
(b)the Accountant in Bankruptcy;
(c)an Official Receiver;
(d)the Official Receiver for Northern Ireland;
[F6(e)a person appointed under—
(i)section 167 of the Financial Services and Markets Act 2000 (general investigations),
(ii)section 168 of that Act (investigations in particular cases),
(iii)section 169(1)(b) of that Act (investigation in support of overseas regulator),
(iv)section 284 of that Act (investigations into affairs of certain collective investment schemes), or
(v)regulations made as a result of section 262(2)(k) of that Act (investigations into open-ended investment companies),
to conduct an investigation;
(f)a body corporate established in accordance with section 212(1) of the Financial Services and Markets Act 2000 (compensation scheme manager);]
(6)An order under subsection (4)(d) above may impose conditions subject to which, and otherwise restrict the circumstances in which, information may be disclosed under that paragraph.
[F7(7)In subsection (1) above “former Inland Revenue matter” means a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30.]
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