44C.—(1) The Department may supply to the Commissioners for Her Majesty’s Revenue and Customs such information as they may require for the purposes of HMRC functions.
(2) The Commissioners for Her Majesty’s Revenue and Customs may supply to the Department such information as the Department may require for the purposes of functions relating to the payment and administration of welfare supplementary payments.
(3) Information supplied under this regulation must not be supplied by the recipient of the information to any other person or body without—
(a)the authority of the Department, in the case of information supplied under paragraph (1),
(b)the authority of the Commissioners for Her Majesty’s Revenue and Customs, in the case of information supplied under paragraph (2).
(4) Where information supplied under this regulation has been used for the purposes for which it was supplied, it is lawful for it to be used for any purposes for which information held for those purposes could reasonably be used.
(5) This regulation does not limit the circumstances in which information may be supplied apart from this regulation.
(6) In this regulation “HMRC functions” means any function—
(a)for which the Commissioners for Her Majesty’s Revenue and Customs are responsible by virtue of section 5 of the Commissioners for Revenue and Customs Act 2005, or
(b)which relates to a matter listed in Schedule 1 to that Act.]
Textual Amendments