Section 88 Revenue and Customs informationI1
(1)
The Commissioners for Her Majesty's Revenue and Customs may disclose information relating to income tax or tax credits to a person for use in connection with the exercise of an assessment function of the Secretary of State or a devolved authority.
(2)
The reference in subsection (1) to the Commissioners for Her Majesty's Revenue and Customs includes a reference to a person authorised by the Commissioners.
Annotations
Commencement
- I1
S. 88 in force at 26.1.2009 by S.I. 2008/3077, art. 4(c)
Notes on Part 3
Textual amendments
- F1
Pt. 3 heading substituted (26.5.2015) by Small Business, Enterprise and Employment Act 2015 (c. 26), ss. 78(4)(a), 164(3)(f)
Notes on ...
Textual amendments
- F1
S. 87 crossheading omitted (26.5.2015) by virtue of Small Business, Enterprise and Employment Act 2015 (c. 26), ss. 78(4)(b), 164(3)(f)