Paragraph 4 Provision of data to persons other than HMRC
United Kingdom
(1)
The Treasury may by regulations make provision requiring a relevant data-holder to provide data to a specified person (other than HMRC) in circumstances where—
(a)
the relevant data-holder is required by regulations under paragraph 1 to provide the data to HMRC, and
(b)
the data relate to the specified person.
(2)
Regulations under this paragraph may make provision requiring data to be provided—
(a)
at a specified time or within a specified period;
(b)
in a specified form and manner.