23Disclosure of information about trustsU.K.
(1)This section applies to information delivered to the registrar by virtue of section 4(3), 7(3) or (4) or 9(3) or (4) (required information about trusts).
(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.
Commencement Information
I1S. 23 not in force at Royal Assent, see s. 69
I2S. 23 in force at 1.8.2022 for specified purposes by S.I. 2022/876, reg. 3(g)
I3S. 23 in force at 12.10.2022 in so far as not already in force by S.I. 2022/1039, reg. 2(a)