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(1)Information disclosed by SOCA under section 33 to any person or body must not be further disclosed except—
(a)for a purpose connected with any function of that person or body for the purposes of which the information was disclosed by SOCA, or otherwise for any permitted purposes, and
(b)with the consent of SOCA.
(2)Information disclosed to SOCA under any enactment by the Commissioners or a person acting on their behalf must not be further disclosed except—
(a)for any permitted purposes, and
(b)with the consent of the Commissioners or an authorised officer of Revenue and Customs.
(3)Consent under subsection (1) or (2) may be given—
(a)in relation to a particular disclosure, or
(b)in relation to disclosures made in circumstances specified or described in the consent.
(4)In this section “permitted purposes” has the meaning given by section 33(2).
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Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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