130Inland Revenue
(1)The Commissioners of Inland Revenue may supply the Secretary of State with information for the purpose of establishing where a person is if the Secretary of State reasonably suspects—
(a)that the person does not have leave to enter or remain in the United Kingdom, and
(b)that the person does not have permission to work in accordance with section 1(2) of the Immigration Act 1971 (c. 77) (general principles).
(2)The Commissioners of Inland Revenue may supply the Secretary of State with information for the purpose of establishing where a person is if the Secretary of State reasonably suspects that the person has undertaken employment in the United Kingdom in breach of—
(a)a condition attached to leave to enter or remain in the United Kingdom,
(b)a restriction imposed under paragraph 21 of Schedule 2 to the Immigration Act 1971 (control of entry), or
(c)a restriction imposed under paragraph 2 of Schedule 3 to that Act (deportation).
(3)The Commissioners of Inland Revenue may supply the Secretary of State with information for the purpose of determining whether an applicant for naturalisation under the British Nationality Act 1981 (c. 61) is of good character.
(4)The Commissioners of Inland Revenue may supply the Secretary of State with information for the purpose of applying, in the case of an applicant for entry clearance within the meaning of section 33 of the Immigration Act 1971, a provision of rules under section 3 of that Act relating to maintenance or accommodation.
(5)Information supplied to the Secretary of State under any of subsections (1) to (4) may be supplied by him to another person only—
(a)for a purpose specified in any of those subsections,
(b)for the purpose of legal proceedings, or
(c)with consent (which may be general or specific) of the Commissioners of Inland Revenue, for a purpose for which the Commissioners could supply the information.
(6)A power of the Commissioners of Inland Revenue under this section—
(a)may be exercised on their behalf only by a person authorised (generally or specifically) for the purpose, and
(b)may be exercised despite any statutory or other requirement of confidentiality.