PART 5Digital government
CHAPTER 6Disclosure by revenue authorities
I174Disclosure of non-identifying information by the Revenue and Customs
1
A Revenue and Customs official may disclose to any person information held by the Revenue and Customs in connection with a function of the Revenue and Customs if—
a
the information is non-identifying information, and
b
the official thinks that the disclosure would be in the public interest.
2
Information is non-identifying information for the purposes of this section if—
a
it is not, and has never been, identifying information, or
b
it has been created by combining identifying information, but is not itself identifying information.
3
Information is identifying information for the purposes of this section if it relates to a person whose identity—
a
is specified in the information,
b
can be deduced from the information, or
c
can be deduced from the information taken together with any other information.
4
In this section—
a
“Revenue and Customs official” has the meaning given by section 18(4)(a) of the Commissioners for Revenue and Customs Act 2005,
b
“the Revenue and Customs” has the meaning given by section 17(3) of that Act, and
c
“function of the Revenue and Customs” has the meaning given by section 18(4)(c) of that Act.