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(This note is not part of the Regulations.)
These Regulations make provision for the disclosure of Revenue and Customs information to the Charity Commission for Northern Ireland.
Regulation 2 allows disclosure for the purposes of the Commission’s functions, subject to the limitations imposed by regulation 3.
Regulation 3 provides that information is only disclosable if it relates to a charity or one of the other bodies specified.
No impact assessment has been produced for these Regulations because no impact on the private or voluntary sectors is foreseen.
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