{
  "url": "https://openlegislation.uk/finance-act-1994/schedule-7/paragraph-28",
  "json_url": "https://openlegislation.uk/finance-act-1994/schedule-7/paragraph-28.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "schedule/7/paragraph/28",
  "kind": "paragraph",
  "number": "28",
  "heading": null,
  "text": "(1) Notwithstanding any obligation not to disclose information that would otherwise apply, the Commissioners may disclose information—\n(a) to the Secretary of State, or\n(b) to an authorised officer of the Secretary of State,\nfor the purpose of assisting the Secretary of State in the performance of his duties.\n(2) Notwithstanding any such obligation as is mentioned in sub-paragraph (1) above—\n(a) the Secretary of State, or\n(b) an authorised officer of the Secretary of State,\nmay disclose information to the Commissioners or to an authorised officer of the Commissioners for the purpose of assisting the Commissioners in the performance of duties in relation to tax.\n(3) Information that has been disclosed to a person by virtue of this paragraph shall not be disclosed by him except—\n(a) to another person to whom (instead of him) disclosure could by virtue of this paragraph have been made, or\n(b) for the purpose of any proceedings connected with the operation of any provision of, or made under, any enactment in relation to insurance or to tax.\n(4) References in the preceding provisions of this paragraph to an authorised officer of the Secretary of State are to any person who has been designated by the Secretary of State as a person to and by whom information may be disclosed under this paragraph.\n(5) The Secretary of State shall notify the Commissioners in writing of the name of any person designated under sub-paragraph (4) above.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 7 para. 28: certain functions of the Secretary of State made exercisable concurrently with the Treasury (5.1.1998) by S.I. 1997/2781, arts. 4(3) (with art. 7)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed (NI) (prosp.)",
      "affecting": "nisi/1997/2983",
      "affecting_title": "The Civil Evidence (Northern Ireland) Order 1997"
    },
    {
      "type": "words repealed",
      "affecting": "nisi/1999/2789",
      "affecting_title": "The Criminal Evidence (Northern Ireland) Order 1999"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/9/schedule/7/paragraph/28",
    "retrieved_at": "2026-10-29T09:34:21.412655+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."
}