Related Commentary  Related HMRC Manuals

17(1)  Information acquired by the Revenue and Customs in connection with a function may be used by them in connection with any other function.

17(2)  Subsection (1) is subject to any provision which restricts or prohibits the use of information and which is contained in–

(a)this Act,

(b)any other enactment, or

(c)an international or other agreement to which the United Kingdom or Her Majesty's Government is party.

17(3)  In subsection (1)the Revenue and Customs”  means–

(a)the Commissioners,

(b)an officer of Revenue and Customs,

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