# Education and Skills Act 2008, Section 88: Revenue and Customs information


(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.

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Source: https://www.legislation.gov.uk/ukpga/2008/25/section/88 (the official version)
Page: https://openlegislation.uk/education-and-skills-act-2008/section-88
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.