Section 1110G Disclosure: supplementaryF1C1C2

Except as provided by subsection (2), the disclosure of information under section 1110E or 1110F does not breach—

Sections 1110E and 1110F do not authorise a disclosure of information if the disclosure would contravene the data protection legislation (but in determining whether a disclosure would do so, take into account the powers conferred by those sections).

HMRC information may not be disclosed by the registrar under section 1110F without authorisation from HMRC.

If the registrar discloses HMRC information under section 1110F, the information must not be disclosed by the recipient, or by any person obtaining the information directly or indirectly from them, without authorisation from HMRC.

It is an offence for a person to disclose, in contravention of subsection (3) or (4), any revenue and customs information relating to a person whose identity—

It is a defence for a person charged with an offence under subsection (5) to prove that the person reasonably believed—

Subsections (4) to (7) of section 19 of the Commissioners for Revenue and Customs Act 2005 apply to an offence under subsection (5) as they apply to an offence under that section.

In this section—

• “the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3 of that Act);

• “HMRC” means the Commissioners for His Majesty’s Revenue and Customs;

• “HMRC information” means information disclosed to the registrar under section 1110E by HMRC or a person acting on behalf of HMRC;

• “revenue and customs information relating to a person” has the meaning given by section 19(2) of the Commissioners for Revenue and Customs Act 2005.