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(1)Nothing in sections 14 to 17 authorises the making of a disclosure which—
(a)contravenes the Data Protection Act 1998 (c. 29), or
(b)is prohibited by Part 1 of the Regulation of Investigatory Powers Act 2000 (c. 23).
(2)Information whose disclosure is prohibited by section 15(1) or (2) or 17(1) is exempt information by virtue of section 44(1)(a) of the Freedom of Information Act 2000 (c. 36).
(3)Sections 15(6), 16 and 17(2) and (4) are to be disregarded in determining for the purposes of subsection (2) whether the disclosure of personal customs information is prohibited by section 15(1) or (2) or 17(1).
(4)In section 23 of the Commissioners for Revenue and Customs Act 2005 (c. 11) (freedom of information), after subsection (1) insert—
“(1A)Subsections (2) and (3) of section 18 are to be disregarded in determining for the purposes of subsection (1) of this section whether the disclosure of revenue and customs information relating to a person is prohibited by subsection (1) of that section.”
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