(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).]
Textual Amendments
F1Ss. 41A, 41B inserted (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 20(1), 58(1) (with s. 36(4))
F2Words in s. 41B(2)(e) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 58