40(1)  The Revenue and Customs Prosecutions Office may not disclose information which–

(a)is held by the Prosecutions Office in connection with any of its functions, and

(b)relates to a person whose identity is specified in the disclosure or can be deduced from it.

40(2)  But subsection (1)–

(a)does not apply to a disclosure which–

(i)is made for the purposes of a function of the Prosecutions Office, and

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

(b)does not apply to a disclosure made to Her Majesty's Revenue and Customs in connection with a function of the Revenue and Customs (within the meaning of section 25),

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