OpenLegislation

Section 37 Power of Commissioners for Revenue and Customs to disclose informationF5C1C2C3C4C5C6C7C8C9C10C11C12C13C14

United Kingdom

(1)

If they think it appropriate to do so for the purpose of facilitating the exercise by any person to whom subsection (2) below applies of any functions conferred on that person by or under Part II of this Act, or by or under Part IV of this Act in its application for the purposes of the safety provisions, F1the Commissioners for Her Majesty’s Revenue and Customs may authorise the disclosure to that person of any information obtained F2or held for the purposes of the exercise F3by Her Majesty’s Revenue and Customs of their functions in relation to imported goods.

(2)

This subsection applies to an enforcement authority and to any officer of an enforcement authority.

(3)

A disclosure of information made to any person under subsection (1) above shall be made in such manner as may be directed by F4the Commissioners for Her Majesty’s Revenue and Customs and may be made through such persons acting on behalf of that person as may be so directed.

(4)

Information may be disclosed to a person under subsection (1) above whether or not the disclosure of the information has been requested by or on behalf of that person.

Annotations

Textual amendments

F1

Words in s. 37(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 53(1), Sch. 4 para. 36(2)(a); S.I. 2005/1126, art. {2(2)(h)}

F2

Words in s. 37(1) inserted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 53(1), Sch. 4 para. 36(2)(b); S.I. 2005/1126, art. {2(2)(h)}

F3

Words in s. 37(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 53(1), Sch. 4 para. 36(2)(c); S.I. 2005/1126, art. {2(2)(h)}

F4

Words in s. 37(3) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 53(1), Sch. 4 para. 36(3); S.I. 2005/1126, art. {2(2)(h)}

F5

S. 37 heading substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 53(1), Sch. 4 para. 36(4); S.I. 2005/1126, art. 2(2)(h)

Modifications

C1

S. 37 applied (E.W.S) (28.11.2003 for certain purposes, 15.7.2004 for certain further purposes and otherwise prosp.) by Fireworks Act 2003 (c. 22), ss. 12(2)(g), 18 (with s. 2(8)); S.I. 2003/3084, art. 2, Sch.; S.I. 2004/1831, art. 2, Sch.

C2

S. 37 applied (with modifications) (1.1.1993) by S.I. 1992/3073, reg. 28, Sch. 6 para. 3(c).

S. 37 applied (3.10.1994) by S.I. 1994/2328. reg. 11(c)(i)

S. 37 applied (with modifications) (1.7.1997) by S.I. 1997/831, reg. 19(1)-(4), Sch. 15 para. 2(b) (with Sch. 15 para. 7)

S. 37 applied (with modifications) (31.5.1998) by S.I. 1998/1165, reg. 13(2)(a) (which said S.I. was revoked (25.8.2003) by S.I. 2003/1941, reg. 1(2))

S. 37 applied (with modifications) (26.4.1999) by S.I. 1999/1053, reg. 16(3)(a)

S. 37 applied (with modifications) (29.11.1999) by S.I. 1999/2001, reg. 24, Sch. 8 para. 2(c)

S. 37 applied (with modifications) (8.4.2000) by S.I. 2000/730, reg. 18(1), Sch. 9 para. 1(2)

S. 37 applied (with modifications) (15.5.2002) by S.I. 2002/1144, regs. 2(2), 16(1)-(3), Sch. 10 paras. 1, 3

S. 37 applied (with modifications) (25.8.2003) by S.I. 2003/1941, reg. 8, Sch. IV para. 2(a)

C3

S. 37 applied (with modifications) (17.8.2015) by The Pyrotechnic Articles (Safety) Regulations 2015 (S.I. 2015/1553), reg. 1, Sch. 7 paras. 1(m), 2

C4

S. 37 applied (with modifications) (1.10.2015) by The Packaging (Essential Requirements) Regulations 2015 (S.I. 2015/1640), reg. 1, Sch. 4 para. 1(1)(a) (with reg. 3(5))

C5

S. 37 applied (with modifications) (8.12.2016) by The Lifts Regulations 2016 (S.I. 2016/1093), reg. 1, Sch. 7 paras. 1(l), 2 (with regs. 3-5)

C6

S. 37 applied (with modifications) (8.12.2016) by The Electromagnetic Compatibility Regulations 2016 (S.I. 2016/1091), reg. 1, Sch. 7 paras. 1, 2 (with regs. 74, 75(5))

C7

S. 37 applied (with modifications) (8.12.2016) by The Electrical Equipment (Safety) Regulations 2016 (S.I. 2016/1101), reg. 1, Sch. 3 paras. 1, 2 (with reg. 3)

C8

S. 37 applied (with modifications) (8.12.2016) by The Pressure Equipment (Safety) Regulations 2016 (S.I. 2016/1105), reg. 1, Sch. 7 paras. 1(m), 2 (with reg. 88)

C9

S. 37 applied (with modifications) (8.12.2016) by The Simple Pressure Vessels (Safety) Regulations 2016 (S.I. 2016/1092), reg. 1, Sch. 5 paras. 1(m), 2 (with reg. 3)

C10

S. 37 applied (with modifications) (3.8.2017) by The Recreational Craft Regulations 2017 (S.I. 2017/737), reg. 1, Sch. 13 paras. 1(m), 2 (with reg. 89)

C11

S. 37 applied (with modifications) (26.12.2017) by The Radio Equipment Regulations 2017 (S.I. 2017/1206), reg. 1, Sch. 10 paras. 1, 2 (with regs. 3-5, 77)

C12

S. 37 applied (with modifications) (21.4.2018) by The Gas Appliances (Enforcement) and Miscellaneous Amendments Regulations 2018 (S.I. 2018/389), reg. 1(1), Sch. 1 (with reg. 2)

C13

S. 37 applied (with modifications) (21.4.2018) by The Personal Protective Equipment (Enforcement) Regulations 2018 (S.I. 2018/390), reg. 1(1), Sch. 1 (with reg. 2(1)-(3))

C14

S. 37 applied (with modifications) (N.I.) (16.7.2021) by The Market Surveillance (Northern Ireland) Regulations 2021 (S.I. 2021/858), reg. 1(1), Sch. 2 paras. 1, 2 (with reg. 3)

Notes on Part V

Modifications

C1

Pt. V applied in part (with modifications) (20.5.2016) by The Tobacco and Related Products Regulations 2016 (S.I. 2016/507), regs. 1(2), 53(3)