36Disclosure of information by Her Majesty’s Revenue and Customs
(1)This section applies to information held by Her Majesty’s Revenue and Customs for the purposes of functions relating to income tax.
(2)Information to which this section applies may be disclosed by Her Majesty’s Revenue and Customs to the persons listed in subsection (3) for use for the purposes of functions in connection with the analysis or dissemination of information relating to the income or expenses of dental practitioners or general medical practitioners.
(3)The persons are—
(a)the Secretary of State;
(b)the Welsh Ministers;
(c)the Scottish Ministers;
(d)the Department of Health, Social Services and Public Safety in Northern Ireland;
(e)persons providing services to or exercising functions on behalf of any of those persons.
(4)Information may be disclosed under this section only in the form of a summary or collection of information so framed as not to enable information relating to a particular person to be ascertained from it.
(5)In this section—
“dental practitioner” means a person registered in the dentists register under the Dentists Act 1984 (c. 24);
“general medical practitioner” means a person registered in the General Practitioner Register kept by the General Medical Council.