INFORMATION SHARING BETWEEN HMRC AND OTHERS

Related Commentary  

17(1)  Sub-paragraph (2) applies to information which is held as mentioned in section 18(1) of the Commissioners for Revenue and Customs Act 2005 (confidentiality).

17(2)  Information to which this sub-paragraph applies may be disclosed–

(a)to an authorised account provider, or

(b)to any person for use for the purpose of enabling or assisting the exercise of any of the functions of HMRC, or an officer of Revenue and Customs, under section 2 and this Schedule.

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