Section 436

Information which is held by or on behalf of a permitted person (whether it was obtained before or after the coming into force of subsection (10)) may be disclosed to a relevant authority for the purpose of the exercise by the authority of the authority's functions under, or in relation to, Part 5 or 8. A disclosure under this section is not to be taken to breach any restriction on the disclosure of information (however imposed). But nothing in this section authorises the making of a disclosure— which contravenes the data protection legislation; which is prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016. This section does not affect a power to disclose which exists apart from this section. These are permitted persons— a constable; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . the Director of the Serious Fraud Office; the Commissioners of Inland Revenue; the Commissioners of Customs and Excise; the Director of Public Prosecutions; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . the Director of Public Prosecutions for Northern Ireland. the Financial Conduct Authority. The Secretary of State may by order designate as permitted persons other persons who exercise functions which he believes are of a public nature. But an order under subsection (6) must specify the functions in respect of which the designation is made. In relation to persons exercising functions in Northern Ireland, any reference in subsection (6) to the Secretary of State must be read as a reference to the Department of Justice in Northern Ireland. Information must not be disclosed under this section on behalf of the Commissioners of Inland Revenue or on behalf of the Commissioners of Customs and Excise unless the Commissioners concerned authorise the disclosure. The power to authorise a disclosure under subsection (8) may be delegated (either generally or for a specified purpose)— in the case of the Commissioners of Inland Revenue, to an officer of the Board of Inland Revenue; in the case of the Commissioners of Customs and Excise, to a customs officer. In this section “relevant authority” has the same meaning as in section 435.

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Source: legislation.gov.uk · retrieved 2026-09-04