Regulation 10 Power to share information for enforcement purposes
United Kingdom
The Commissioners for Her Majesty’s Revenue and Customs may disclose any information in their possession to the Secretary of State for the purpose of the enforcement of the European Regulations.
Paragraph (1) is without prejudice to any other power of the Commissioners to disclose information.
No person, including a servant of the Crown, may disclose any information received from the Commissioners under paragraph (1) if—
the information relates to a person whose identity is specified in the disclosure or can be deduced from the disclosure;
the disclosure is for a purpose other than specified in paragraph (1); and
the Commissioners have not given their prior consent to the disclosure.
A person who breaches paragraph (3) is guilty of an offence.
It is a defence for a person charged with an offence under paragraph (4) to prove that the person reasonably believed—
that the disclosure was lawful; or
that the information had already and lawfully been made available to the public.