Article 31 Information sharingI1

The Commissioners of Her Majesty's Revenue and Customs, a designated customs official, a competent authority and an enforcement officer may exchange information for the purposes of this Order, and may divulge information to the enforcement authorities in Scotland and Northern Ireland for the purposes of this Order or the equivalent legislation in those jurisdictions.

Disclosure of information which is authorised by this article does not breach—

But nothing in this article authorises the disclosure of information where doing so breaches—

This article does not limit the circumstances in which information may be exchanged apart from this article.