{
  "url": "https://openlegislation.uk/finance-act-1997/schedule-1/paragraph-14",
  "json_url": "https://openlegislation.uk/finance-act-1997/schedule-1/paragraph-14.json",
  "legislation": "ukpga/1997/16",
  "legislation_title": "Finance Act 1997",
  "legislation_url": "https://openlegislation.uk/finance-act-1997",
  "path": "schedule/1/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "(1) No obligation as to secrecy or other restriction on the disclosure of information imposed by statute or otherwise shall prevent—\n(a) the Commissioners or an authorised officer of the Commissioners from disclosing to the Gambling Commission or to an authorised officer of that Commission, or\n(b) that Commission or an authorised officer of that Commission from disclosing to the Commissioners or an authorised officer of the Commissioners,\ninformation for the purpose of assisting the Commissioners in the carrying out of their functions with respect to gaming duty or, as the case may be, that Commission in the carrying out of that Commission's functions under the Gambling Act 2005 .\n(2) Information obtained by virtue of a disclosure authorised by this paragraph shall not be disclosed except—\n(a) to the Commissioners or the Gambling Commission or to an authorised officer of the Commissioners or that Commission; or\n(b) for the purposes of any proceedings connected with a matter in relation to which the Commissioners or that Commission carry out the functions mentioned in sub-paragraph (1) above.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 1 para. 14(1) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 25 paras. 20(6)(a)23(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 1 para. 14(2) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 25 paras. 20(6)(b)23(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/14",
    "retrieved_at": "2026-10-29T09:27:43.076653+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."
}