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).