19(1)  This section applies to information which is held by or on behalf of the Commissioners of Inland Revenue or by or on behalf of the Commissioners of Customs and Excise, including information obtained before the coming into force of this section.

19(2)  No obligation of secrecy imposed by statute or otherwise prevents the disclosure, in accordance with the following provisions of this section, of information to which this section applies if the disclosure is made–

(a)[repealed by Counter-Terrorism Act 2008, s. 20(4) and 99 and Sch. 1, para. 1 and Sch. 9, Pt. 2;]

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