Section 437

Subsection (2) applies to information obtained under section 436 from the Commissioners of Inland Revenue or from the Commissioners of Customs and Excise or from a person acting on behalf of either of them. Such information must not be further disclosed except— for a purpose connected with the exercise of a relevant authority's functions under, or in relation to, Part 5 or 8 , and with the consent of the Commissioners concerned. Consent under subsection (2) may be given— in relation to a particular disclosure; in relation to disclosures made in circumstances specified or described in the consent. The power to consent to further disclosure under subsection (2)(b) 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. Subsection (6) applies to information obtained under section 436 from a permitted person other than the Commissioners of Inland Revenue or the Commissioners of Customs and Excise or a person acting on behalf of either of them. A permitted person who discloses such information to a relevant authority may make the disclosure subject to such conditions as to further disclosure by the authority as the permitted person thinks appropriate; and the information must not be further disclosed in contravention of the conditions. 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