Section 1110G(8)

In this section— “the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3 of that Act); “HMRC” means the Commissioners for His Majesty’s Revenue and Customs; “HMRC information” means information disclosed to the registrar under section 1110E by HMRC or a person acting on behalf of HMRC; “revenue and customs information relating to a person” has the meaning given by section 19(2) of the Commissioners for Revenue and Customs Act 2005.

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