Section 436(9)

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.

← 8 · All articles · 10 →

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