Finance Act 2001

Publication of information on the register

7 (1) The Commissioners may publish, by such means as they think fit, any information which—

(a) is derived from the register; and

(b) falls within any of the descriptions set out below.

(2) The descriptions are—

(a) the names of registered persons;

(b) particulars of registered sites;

(c) the fact (where it is the case) that the registered person is a body corporate which is a member of a group;

(d) the names of the other bodies corporate which are members of the group.

(3) Information may be published in accordance with this paragraph notwithstanding any obligation not to disclose the information that would otherwise apply.