# Proceeds of Crime Act 2002, Section 437: Further disclosure

Extent: E+W+S+N.I.

(1) Subsection (2) applies to information obtained under section 436 from the Commissioners of Inland Revenue or from the Commissioners of Customs and Excise or from a person acting on behalf of either of them.
(2) Such information must not be further disclosed except—
(a) for a purpose connected with the exercise of a relevant authority's functions under, or in relation to, Part 5 or 8 , and
(b) with the consent of the Commissioners concerned.
(3) Consent under subsection (2) may be given—
(a) in relation to a particular disclosure;
(b) in relation to disclosures made in circumstances specified or described in the consent.
(4) The power to consent to further disclosure under subsection (2)(b) may be delegated (either generally or for a specified purpose)—
(a) in the case of the Commissioners of Inland Revenue, to an officer of the Board of Inland Revenue;
(b) in the case of the Commissioners of Customs and Excise, to a customs officer.
(5) Subsection (6) applies to information obtained under section 436 from a permitted person other than the Commissioners of Inland Revenue or the Commissioners of Customs and Excise or a person acting on behalf of either of them.
(6) A permitted person who discloses such information to a relevant authority may make the disclosure subject to such conditions as to further disclosure by the authority as the permitted person thinks appropriate; and the information must not be further disclosed in contravention of the conditions.
(7) In this section “relevant authority” has the same meaning as in section 435.

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Source: https://www.legislation.gov.uk/ukpga/2002/29/section/437 (the official version)
Page: https://openlegislation.uk/proceeds-of-crime-act-2002/section-437
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.