Section 131A Disclosure of information held by Revenue and CustomsF1

(1)

This section applies to information held by or on behalf of the Commissioners for Her Majesty's Revenue and Customs in connection with their functions under or by virtue of the Hydrocarbon Oil Duties Act 1979.

(2)

Such information may be disclosed to—

(a)

the Administrator, or

(b)

an authorised person,

for the purposes of or in connection with the Administrator's functions.

(3)

In this Chapter “authorised person” means a person who—

(a)

provides services to, or exercises functions on behalf of, the Administrator, and

(b)

is authorised by the Administrator to receive information to which this section applies.

(4)

The Administrator may authorise such a person to receive information to which this section applies either generally or for a specific purpose.

Annotations

Textual amendments

F1: Ss. 131A-131C inserted (26.1.2009) by Climate Change Act 2008 (c. 27), s. 100(5), Sch. 7 para. 6