Related Commentary  Related CasesRelated HMRC Manuals

18(1)  Revenue and Customs officials may not disclose information which is held by the Revenue and Customs in connection with a function of the Revenue and Customs.

18(2)  But subsection (1) does not apply to a disclosure–

(a)which–

(i)is made for the purposes of a function of the Revenue and Customs, and

(ii)does not contravene any restriction imposed by the Commissioners,

(b)which is made in accordance with section 20 or 21,

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