Section 40D InterpretationF1

England, Wales and Scotland

(1)

In this Part—

“HMRC” means the Commissioners for Her Majesty's Revenue and Customs;
“revenue and customs information relating to a person” has the same meaning as in section 19 of the Commissioners for Revenue and Customs Act 2005 (see section 19(2) of that Act).

(2)

In this Part—

(a)

references to HMRC include references to a person providing services to HMRC;

(b)

references to the Secretary of State include references to a person providing services to the Secretary of State.

(3)

Nothing in this Part

(F2a)

affects any power to disclose information that exists apart from this Part,

(F3b)

authorises the disclosure of any information in contravention of any provision made by or under any Act which prevents disclosure of the information.

Annotations

F1: Pt. 1A inserted (4.7.2016) by Enterprise Act 2016 (c. 12), ss. 26(1), 44(5); S.I. 2016/695, art. 2(a)
F2: Words in s. 40D(3) renumbered as s. 40D(3)(a) (2.1.2018) by Technical and Further Education Act 2017 (c. 19), s. 47(2), Sch. 1 para. 28(a); S.I. 2017/1055, reg. 3(b)(ii)
F3: S. 40D(3)(b) inserted (2.1.2018) by Technical and Further Education Act 2017 (c. 19), s. 47(2), Sch. 1 para. 28(b); S.I. 2017/1055, reg. 3(b)(ii)

F2: Words in Pt. 1A heading inserted (30.9.2022) by Skills and Post-16 Education Act 2022 (c. 21), ss. 11(3), 36(3); S.I. 2022/965, reg. 3(6) (with regs. 4, 5)
F3: Words in Pt. 1A heading inserted (2.1.2018) by Technical and Further Education Act 2017 (c. 19), s. 47(2), Sch. 1 para. 26; S.I. 2017/1055, reg. 3(b)(ii)