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4.—(1) Relevant information may be available for use by DFP for the purposes of any lawful function of DFP but must not be used in any way which would permit any person other than an officer of DFP to identify the vendor or the purchaser(1).
(2) Relevant information made available for use by DFP under this regulation must not be disclosed outside DFP without the consent of the Commissioners for Her Majesty’s Revenue and Customs. Such consent may be general or specific.
“Vendor” and “purchaser” have the meaning given by section 43(4) of the Finance Act 2003.
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