Part 10

General

Disclosure of information

Disclosure of information to the IFR etc
87
1
HMRC may disclose information to a person to whom subsection (2) applies for the purpose of facilitating the exercise of the functions that person has under, or by virtue of, this Act.
2
This subsection applies to—
a
the IFR;
b
a trustee appointed by an order under section 43;
c
an expert reporter appointed under section 66.
3
The disclosure of information to a person to whom subsection (2) applies in accordance with any provision made by or under this Act—
a
does not breach any obligation of confidence owed by the person making the disclosure, and
b
does not breach any other restriction on the disclosure of information (however imposed) (but see section 88(2)).
4
The Secretary of State may by regulations make provision for, and in connection with, conferring functions on a public authority relating to the disclosure of information by that authority to a person to whom subsection (2) applies for the purpose of facilitating the exercise of the functions that person has under, or virtue of, this Act.
5
In subsection (4), “public authority” has the same meaning as in section 6 of the Human Rights Act 1998.
6
Regulations under subsection (4) may amend, repeal or revoke provision made by or under an Act whenever passed or made (including provision made by or under this Act).
S. 87 in force at Royal Assent for specified purposes, see s. 100(2)(g)
S. 87 in force at 12.12.2025 in so far as not already in force by S.I. 2025/1286, reg. 2(1)(e)(ii)