PART 1Registration of overseas entities
Inspection of the register and protection of information
I2I3I123Disclosure of information about trusts
1
2
The registrar may not disclose the information unless—
a
the same information is made available by the registrar for public inspection otherwise than by virtue of being delivered to the registrar by virtue of a provision mentioned in subsection (1), or
b
the disclosure is permitted by subsection (3).
3
The registrar may disclose the information to—
a
the Commissioners for Her Majesty’s Revenue and Customs, or
b
any other person who—
i
has functions of a public nature, and
ii
is specified for the purposes of this section by regulations made by the Secretary of State.
4
Regulations under this section are subject to the negative resolution procedure.