Section 78(3)

Information referred to in paragraph (1) may be disclosed to the following persons— a police officer; any person holding or acting in any office under or in the service of— the Crown in right of the Government of the United Kingdom, the Crown in right of the Scottish Government, the Northern Ireland Executive or the Welsh Government, the States of Jersey, Guernsey or Alderney or the Chief Pleas of Sark, the Government of the Isle of Man, or the Government of any British overseas territory; any law officer of the Crown for Jersey, Guernsey or the Isle of Man; the Scottish Legal Aid Board; the Financial Conduct Authority, the Prudential Regulation Authority, the Bank of England, the Jersey Financial Services Commission, the Guernsey Financial Services Commission or the Isle of Man Financial Services Authority; any other regulatory body (whether or not in the United Kingdom); any organ of the United Nations; the Council of the European Union, the European Commission or the European External Action Service; the Government of any country; any other person where the Secretary of State, the Treasury or the Commissioners (as the case may be) consider that it is appropriate to disclose the information.

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Source: legislation.gov.uk · retrieved 2026-08-30