Part 10

Information

Scotland

Further disclosure
440
1
Subsection (2) applies to information obtained under section 439 from the Commissioners of Inland Revenue or from the Commissioners of Customs and Excise or from a person acting on behalf of either of them.
2
Such information must not be further disclosed except—
a
for a purpose connected with the exercise of the functions of the Lord Advocate under Part 3 and of the Scottish Ministers under Part 5, and
b
with the consent of the Commissioners concerned.
3
Consent under subsection (2) may be given—
a
in relation to a particular disclosure;
b
in relation to disclosures made in circumstances specified or described in the consent.
4
The power to consent to further disclosure under subsection (2)(b) may be delegated (either generally or for a specified purpose)—
a
in the case of the Commissioners of Inland Revenue, to an officer of the Board of Inland Revenue;
b
in the case of the Commissioners of Customs and Excise, to a customs officer.
5
Subsection (6) applies to information obtained under section 439 from a permitted person other than the Commissioners of Inland Revenue or the Commissioners of Customs and Excise or a person acting on behalf of either of them.
6
A permitted person who discloses such information to the Lord Advocate or to the Scottish Ministers may make the disclosure subject to such conditions as to further disclosure by the Lord Advocate or by the Scottish Ministers as the permitted person thinks appropriate; and the information must not be further disclosed in contravention of the conditions.