8. After regulation 7 insert—
7A.—(1) This regulation applies to information which is held by or on behalf of Revenue and Customs, including information obtained before the coming into force of this regulation.
(2) Revenue and Customs may disclose information, in accordance with this regulation, to any of the following enforcing authorities if the disclosure is made for the purpose of enabling the enforcing authority to comply with its duties under regulation 20(1)—
(a)the Environment Agency;
(b)the Secretary of State;
(c)the Natural Resources Body for Wales;
(d)the Welsh Ministers;
(e)SEPA;
(f)the Scottish Ministers.
(3) Information obtained by means of a disclosure permitted under paragraph (2) must not be further disclosed except—
(a)for the purpose mentioned in that paragraph, or
(b)with the consent of the Commissioners for Revenue and Customs (which may be general or specific).
(4) Nothing in this regulation authorises the making of any disclosure which is prohibited by any provision of the Data Protection Act 1998(1).
(5) Nothing in this regulation prejudices any power or requirement to disclose information which exists apart from this regulation.”.