http://www.legislation.gov.uk/ukpga/2014/26/section/93Finance Act 2014An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2026-09-11Expert Participation2026-06-25 Finance Act 2014Sch. 31 para. 2(3)(a)Finance (No. 2) Act 2017Sch. 14 para. 45(2)(a)(i)s. 61(6)Finance Act 2014Sch. 31 para. 2(3)(a)Finance (No. 2) Act 2017Sch. 14 para. 45(2)(a)(ii)s. 61(6)Finance Act 2014Sch. 31 para. 2(3)(b)Finance (No. 2) Act 2017Sch. 14 para. 45(2)(a)(iii)s. 61(6)Finance Act 2014Sch. 31 para. 2(4A)Finance (No. 2) Act 2017Sch. 14 para. 45(2)(c)s. 61(6)Finance Act 2014Sch. 31 para. 3(1A)Finance (No. 2) Act 2017Sch. 14 para. 45(3)(b)s. 61(6)Finance Act 2014Sch. 31 para. 5(a)Finance (No. 2) Act 2017Sch. 14 para. 45(4)(a)s. 61(6)Finance Act 2014Sch. 31 para. 5(a)Finance (No. 2) Act 2017Sch. 14 para. 45(4)(b)s. 61(6)Finance Act 2014Sch. 31 para. 5(b)Finance (No. 2) Act 2017Sch. 14 para. 45(4)(c)s. 61(6)Finance Act 2014Sch. 32 para. 1(2)(a)Finance (No. 2) Act 2017Sch. 14 para. 46(2)(a)(i)s. 61(6)Finance Act 2014Sch. 32 para. 1(2)(a)Finance (No. 2) Act 2017Sch. 14 para. 46(2)(a)(ii)s. 61(6)Finance Act 2014Sch. 32 para. 1(2)(b)Finance (No. 2) Act 2017Sch. 14 para. 46(2)(a)(iii)s. 61(6)Finance Act 2014Sch. 32 para. 1(3A)Finance (No. 2) Act 2017Sch. 14 para. 46(2)(c)s. 61(6) PART 2 931After section 14 of the HGV Road User Levy Act 2013 insert—14A1Information which is held as mentioned in section 18(1) of the Commissioners for Revenue and Customs Act 2005 (confidentiality) may be disclosed by or with the authority of the Commissioners for Her Majesty's Revenue and Customs to—athe Secretary of State, orba person providing services to the Secretary of State,for the purpose of enabling or assisting the exercise of any of the Secretary of State's functions under or by virtue of this Act.2Information disclosed in accordance with subsection (1) may not be further disclosed except—ato any other person to whom it could have been disclosed in accordance with that subsection, orbwith the consent of the Commissioners for Her Majesty's Revenue and Customs (which may be general or specific).3If, in contravention of subsection (2), any revenue and customs information relating to a person is disclosed and the identity of the person—ais specified in the disclosure, orbcan be deduced from it,section 19 of the Commissioners for Revenue and Customs Act 2005 (offence of wrongful disclosure) applies as it applies in relation to a disclosure of such information in contravention of section 20(9) of that Act.4In subsection (3) “revenue and customs information relating to a person” has the meaning given by section 19(2) of the Commissioners for Revenue and Customs Act 2005.5Nothing in this section authorises the making of a disclosure which contravenes the Data Protection Act 1998.2In regulation 2 of the HGV Road User Levy (HMRC Information Gateway) Regulations 2013 (S.I. 2013/3186), omit paragraphs (1) and (2).