{
  "url": "https://openlegislation.uk/education-and-skills-act-2008/section-88",
  "json_url": "https://openlegislation.uk/education-and-skills-act-2008/section-88.json",
  "legislation": "ukpga/2008/25",
  "legislation_title": "Education and Skills Act 2008",
  "legislation_url": "https://openlegislation.uk/education-and-skills-act-2008",
  "path": "section/88",
  "kind": "section",
  "number": "88",
  "heading": "Revenue and Customs information",
  "text": "(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.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 88 in force at 26.1.2009 by S.I. 2008/3077, art. 4(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/25/section/88",
    "retrieved_at": "2026-10-29T09:11:44.607074+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}