Part 10

General

Disclosure of information

Restrictions on the disclosure of information
88
1
Subsection (2) applies to a duty or power to process information imposed or conferred by or under this Act.
2
A duty or power to which this subsection applies does not operate to require or authorise the processing of information which would contravene the data protection legislation (but the duty or power is to be taken into account in determining whether the processing would contravene that legislation).
3
Subsections (4) and (5) apply to a duty or power to publish, or otherwise disclose, information imposed or conferred by or under this Act.
4
A person to whom section 87(2) applies must exclude information from disclosure under a duty or power to which this subsection applies if it is—
a
information the disclosure of which might prejudice the prevention or detection of crime or the investigation or prosecution of an offence, or
b
information received (directly or indirectly) from, or that relates to, the National Crime Agency, unless the National Crime Agency consents to that disclosure.
5
A person to whom section 87(2) applies may exclude from disclosure under a duty or power to which this subsection applies information the disclosure of which the person considers might significantly harm the legitimate personal or business interests of the person to whom the information relates.
6
HMRC information may not be disclosed by a person to whom section 87(2) applies unless HMRC consents to the disclosure.
7
If a person to whom section 87(2) applies discloses HMRC information, the information must not be disclosed by the recipient, or by any person obtaining the information directly or indirectly from the recipient, unless HMRC consents to the disclosure.
8
In this section—
- “the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3(9) of that Act);
- “HMRC information” means information disclosed under section 87(1) or information that is otherwise received by a person to whom section 87(2) applies (directly or indirectly) from, or that relates to, HMRC.
S. 88 in force at Royal Assent, see s. 100(2)(d)