Schedule 7, paragraph 6(4)

Subsection (2) does not apply to a disclosure if it is— authorised by an enactment, made in pursuance of an order of a court, made for the purposes of a criminal investigation or criminal proceedings (whether or not within the United Kingdom) relating to a matter in respect of which the Administrator has functions, made for the purposes of civil proceedings (whether or not within the United Kingdom) relating to a matter in respect of which the Administrator has functions, made with the consent of the Commissioners for Her Majesty's Revenue and Customs, or made with the consent of each person to whom the information relates.

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Source: legislation.gov.uk · retrieved 2026-07-30