Related Commentary  

21(1)  Disclosure is in accordance with this section (as mentioned in section 18(2)(b)) if made–

(a)to a prosecuting authority, and

(b)for the purpose of enabling the authority–

(i)to consider whether to institute criminal proceedings in respect of a matter considered in the course of an investigation conducted by or on behalf of Her Majesty's Revenue and Customs,

(ii)to give advice in connection with a criminal investigation (within the meaning of section 35(5)(b)) or criminal proceedings, or

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