c

preventing the disclosure of any information held by the Revenue and Customs in connection with a function of the Revenue and Customs which—

i

is obtained from the Head of the Home Civil Service, Chairman, Commissioners or an officer, and

ii

relates to a person whose identity is specified in the disclosure or can be deduced from it.

1A

Paragraph (1)(c) does not apply to any information about internal administrative arrangements of Her Majesty’s Revenue and Customs (whether relating to Commissioners, officers or others).

2A

The Commission shall consult the appropriate authority in any case under paragraph (1)(c) before deciding whether or not it is satisfied under paragraph (2).

4

In this regulation “the Revenue and Customs” means—

a

the Commissioners;

b

an officer;

c

a person acting on behalf of the Commissioners or an officer;

d

a committee established by the Commissioners;

e

a member of a committee established by the Commissioners;

f

the Commissioners of Inland Revenue (or any committee or staff of theirs or anyone acting on their behalf);

g

the Commissioners of Customs and Excise (or any committee or staff of theirs or anyone acting on their behalf), and

h

a person specified in section 6(2) or 7(3) of the Commissioners for Revenue and Customs Act 2005.