Regulation 19 Disclosure of information held by the Commissioners for His Majesty’s Revenue and Customs
The Commissioners for His Majesty’s Revenue and Customs may disclose any information in their possession to an enforcement authority for the purposes of enabling the enforcement authority to carry out any function conferred on it under or by virtue of these Regulations or the Act.
Nothing in paragraph (1) affects any other power or requirement of the Commissioners to disclose information.
No person, including a servant of the Crown, may disclose any information received from the Commissioners under paragraph (1) if—
the information relates to a person whose identity is specified in the disclosure or can be deduced from the disclosure;
the disclosure is not for a purpose specified in paragraph (1); and
the Commissioners have not given their prior consent to the disclosure.
A person who breaches paragraph (3) is guilty of an offence.
It is a defence for a person charged with an offence under paragraph (4) to prove that that person reasonably believed that—
the disclosure was lawful; or
the information had already and lawfully been made available to the public.