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(1)Information obtained by or on behalf of the Director in connection with the exercise of any of his functions may be disclosed by him if the disclosure is for the purposes of any of the following—
(a)any criminal investigation which is being or may be carried out, whether in the United Kingdom or elsewhere;
(b)any criminal proceedings which have been or may be started, whether in the United Kingdom or elsewhere;
(c)the exercise of the Director’s functions;
(d)the exercise by the prosecutor of functions under Parts 2, 3 and 4;
(e)the exercise by the Scottish Ministers of their functions under Part 5;
(f)the exercise by a customs officer or a constable of his functions under Chapter 3 of Part 5;
(g)safeguarding national security;
(h)investigations or proceedings outside the United Kingdom which have led or may lead to the making of an external order within the meaning of section 447;
(i)the exercise of a designated function.
(2)Subsection (1) does not apply to information obtained by the Director or on his behalf in connection with the exercise of his functions under Part 6.
(3)But such information may be disclosed by the Director—
(a)to the Commissioners of Inland Revenue;
(b)to the Lord Advocate for the purpose of the exercise by the Lord Advocate of his functions under Part 3.
(4)Information disclosed to the Lord Advocate under subsection (3)(b) may be further disclosed by him only to the Scottish Ministers for the purpose of the exercise by them of their functions under Part 5.
(5)If the Director makes a disclosure of information for a purpose specified in subsection (1) he may make any further disclosure of the information by the person to whom he discloses it subject to such conditions as he thinks fit.
(6)Such a person must not further disclose the information in contravention of the conditions.
(7)A disclosure under this section is not to be taken to breach any restriction on the disclosure of information (however imposed).
(8)But nothing in this section authorises the making of a disclosure—
(a)which contravenes the Data Protection Act 1998 (c. 29);
(b)which is prohibited by Part 1 of the Regulation of Investigatory Powers Act 2000 (c. 23).
(9)A designated function is a function which the Secretary of State thinks is a function of a public nature and which he designates by order.
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