OpenLegislation

Regulation 2 Authority to disclose exporter information

Original text. Later amendments are not shown.

An officer of Revenue and Customs may disclose the following information—

(a)

the commodity codef1 of goods that have been exported from the United Kingdom (a “prescribed code”);

(b)

a description of the category of goods covered by a prescribed code;

(c)

the names and addresses of persons who have exported goods covered by a prescribed code;

(d)

the years and months in which a particular person has exported goods covered by a prescribed code.

Annotations

Footnotes

f1

See section 10(5) of the Small Business, Enterprise and Employment Act 2015.