Information
23Freedom of information
1
Revenue and customs information relating to a person, the disclosure of which is prohibited by section 18(1), is exempt information by virtue of section 44(1)(a) of the Freedom of Information Act 2000 (c. 36) (prohibitions on disclosure) if its disclosure—
a
would specify the identity of the person to whom the information relates, or
b
would enable the identity of such a person to be deduced.
2
Except as specified in subsection (1), information the disclosure of which is prohibited by section 18(1) is not exempt information for the purposes of section 44(1)(a) of the Freedom of Information Act 2000.
3
In subsection (1) “revenue and customs information relating to a person” has the same meaning as in section 19.