Part 5Information powers
Disclosure of information
55Disclosure to Commission: Revenue and Customs information
1
Revenue and Customs information may be disclosed under section 54(1) only if it relates to an institution, undertaking or body falling within one (or more) of the following paragraphs—
a
a charity;
b
an institution which is established for charitable, benevolent or philanthropic purposes;
c
an institution by or in respect of which a claim for tax exemption has at any time been made;
d
a subsidiary undertaking of a charity;
e
a body entered in the Scottish Charity Register which is managed or controlled wholly or mainly in or from England or Wales.
2
In subsection (1)(d) “subsidiary undertaking of a charity” means an undertaking (as defined by section 1161(1) of the Companies Act 2006) in relation to which—
a
a charity is (or is to be treated as) a parent undertaking in accordance with the provisions of section 1162 of, and Schedule 7 to, the Companies Act 2006, or
b
two or more charities would, if they were a single charity, be (or be treated as) a parent undertaking in accordance with those provisions.
3
For the purposes of the references to a parent undertaking—
a
in subsection (2), and
b
in section 1162 of, and Schedule 7 to, the Companies Act 2006 as they apply for the purposes of subsection (2),
“undertaking” includes a charity which is not an undertaking as defined by section 1161(1) of that Act.
4
In this section “Revenue and Customs information” means information held as mentioned in section 18(1) of the Commissioners for Revenue and Customs Act 2005.
5
For the purposes of subsection (1)(c), “claim for tax exemption” means—
a
a claim for exemption under section 505(1) of the Income and Corporation Taxes Act 1988,
b
a claim for exemption under Part 10 of the Income Tax Act 2007, or
c
a claim for exemption under Part 11 of the Corporation Tax Act 2010, if it is not—
i
a claim for exemption under section 475, 476 or 477 (reliefs for eligible bodies and scientific research organisations), or
ii
a claim made by virtue of section 490 or 491 (application of exemptions to eligible bodies and scientific research organisations).