Information
41BF1UK Border Agency: onward disclosure
1
A person to whom information is supplied under section 41A may not disclose that information.
2
But subsection (1) does not apply to a disclosure—
a
which is made for the purpose of a customs function, where the disclosure does not contravene any restriction imposed by the Commissioners for Her Majesty's Revenue and Customs;
b
which is made for the purposes of civil proceedings (whether or not within the United Kingdom) relating to a customs function;
c
which is made for the purpose of a criminal investigation or criminal proceedings (whether or not within the United Kingdom);
d
which is made in pursuance of an order of a court;
e
which is made with the consent (which may be general or specific) of HMRC or F2 the CPS , depending on by whom or on whose behalf the information was supplied;
f
which is made with the consent of each person to whom the information relates.
3
Subsection (1) is subject to any other enactment permitting disclosure.
4
The reference in subsection (1) to information supplied under section 41A includes a reference to documents or articles supplied by virtue of subsection (3) of that section.
5
The reference in that subsection to a person to whom information is supplied includes a reference to a person who is or was acting on behalf of that person.
6
In subsection (3) “ enactment ” does not include—
a
an Act of the Scottish Parliament,
b
an Act of the Northern Ireland Assembly, or
c
an instrument made under an Act within paragraph (a) or (b).