Information
I117Use of information
1
Information acquired by the Revenue and Customs in connection with a function may be used by them in connection with any other function.
2
Subsection (1) is subject to any provision which restricts or prohibits the use of information and which is contained in—
a
this Act,
b
any other enactment, or
c
an international or other agreement to which the United Kingdom or Her Majesty’s Government is party.
3
In subsection (1) “the Revenue and Customs” means—
a
the Commissioners,
b
an officer of Revenue and Customs,
c
a person acting on behalf of the Commissioners or an officer of Revenue and Customs,
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).
4
In subsection (1) “function” means a function of any of the persons listed in subsection (3).
5
In subsection (2) the reference to an enactment does not include—
a
an Act of the Scottish Parliament or an instrument made under such an Act, or
b
an Act of the Northern Ireland Assembly or an instrument made under such an Act.
6
Part 2 of Schedule 2 (which makes provision about the supply and other use of information in specified circumstances) shall have effect.