Related Commentary  

158(1)  No obligation as to secrecy imposed by statute or otherwise on Revenue and Customs officials shall prevent information obtained or held in connection with the assessment or collection of income tax from being disclosed–

(a)to the Secretary of State,

(b)to the Department of Health and Social Services for Northern Ireland, or

(c)to an officer of either of them authorised to receive such information, in connection with the operation of this Act (except Chapter II of Part VII and sections 157 and 161) or of any corresponding enactment of Northern Ireland legislation.

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