Section 40: Supply of Revenue and Customs information
123.This section provides that Her Majesty’s Revenue and Customs (HMRC) and the Revenue and Customs Prosecutions Office (RCPO), as well as those authorised to act on behalf of those organisations, may supply the Secretary of State with information, documents or articles for use for those purposes which are specified in this provision, all of which relate to the exercise of the Secretary of State’s immigration and nationality functions.