Authorisation of disclosure
This section has no associated Explanatory Memorandum
2. Subject to regulation 3, the Commissioners of Her Majesty’s Revenue and Customs are authorised to disclose Revenue and Customs information(1) to the Charity Commission for Northern Ireland(2) (which exercises functions similar in nature to those exercised in England and Wales by the Charity Commission), for the purposes of enabling or assisting it to discharge any of its functions.
(1)
Revenue and Customs information is defined in section 72(9) of the Charities Act 2006.
(2)
Established under section 6 of the Charities Act (Northern Ireland) 2008.