44. A person commits an offence if the person discloses any information received from the Commissioners for Her Majesty's Revenue and Customs under regulation 34(1) and—
(a)the information relates to a person whose identity is specified in the disclosure or can be deduced from the disclosure,
(b)the disclosure is for a purpose other than specified in regulation 34(1), and
(c)the Commissioners have not given their prior consent to the disclosure.
Commencement Information
I1Reg. 44 in force at 27.3.2020, see reg. 1