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(1)The IFR may disclose information held in connection with its functions under this Act to—
(a)a person specified in subsection (2), for the purpose of facilitating the exercise of that person’s functions;
(b)a person specified in subsection (3), for a purpose connected with the exercise of the IFR’s functions under this Act.
(2)The persons specified for the purposes of subsection (1)(a) are—
(a)HMRC;
(b)the Secretary of State;
(c)the Welsh Ministers;
(d)the Financial Conduct Authority;
(e)the National Crime Agency;
(f)the Serious Fraud Office;
(g)the Sports Grounds Safety Authority.
(3)The persons specified for the purposes of subsection (1)(b) are—
(a)the Football Association;
(b)the Football Association Premier League Limited, a company incorporated in England and Wales (company number 02719699);
(c)the Football Association of Wales Limited, a company incorporated in England and Wales (company number 00213349);
(d)the Football Conference Limited, a company incorporated in England and Wales (company number 03364308);
(e)the Football League Limited, a company incorporated in England and Wales (company number 00080612);
(f)the Women’s Professional Leagues Limited, a company incorporated in England and Wales (company number 15675947).
(4)A disclosure of information under this section—
(a)does not breach any obligation of confidence owed by the IFR, and
(b)does not breach any other restriction on the disclosure of information (however imposed) (but see section 88(2)).
(5)Information disclosed under subsection (1) must not be—
(a)used for a purpose other than the purpose mentioned in subsection (1)(a) or (b) (as the case may be), or
(b)further disclosed,
except where the use or disclosure is required by another enactment or is made in pursuance of a court order.
(6)The Secretary of State may by regulations amend subsection (2) or (3) to add, remove or vary a reference to a person.
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