OpenLegislation

Section 91 Power of Commissioners for Revenue and Customs to disclose information.F6C1C2

United Kingdom

Where information relating to infringing goods, material or articles has been obtained F1or is held by F2the Commissioners for her Majesty’s Revenue and Customs for the purposes of, or in connection with, the exercise of F3 functions of Her Majesty’s Revenue and Customs in relation to imported goods, the Commissioners may authorise the disclosure of that information for the purpose of facilitating the exercise by any person of any function in connection with the investigation or prosecution of F4an offence under—

(a)

section 92 below (unauthorised use of trade mark, &c in relation to goods),

(b)

the Trade Descriptions Act 1968,

(c)

the Business Protection from Misleading Marketing Regulations 2008, or

(F5d)

Chapter 1 of Part 4 of the Digital Markets, Competition and Consumers Act 2024.

Annotations

Textual amendments

F1

Words in s. 91 inserted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 58(1)(b); S.I. 2005/1126, art. 2(2)(h)

F2

Words in s. 91 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 58(1)(a); S.I. 2005/1126, art. 2(2)(h)

F3

Words in s. 91 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 58(1)(c); S.I. 2005/1126, art. 2(2)(h)

F4

Words in s. 91 substituted (26.5.2008) by The Consumer Protection from Unfair Trading Regulations 2008 (S.I. 2008/1277), reg. 1, Sch. 2 para. 54 (with reg. 28(2)(3))

F5

S. 91(d) substituted (6.4.2025) by Digital Markets, Competition and Consumers Act 2024 (c. 13), s. 339(1), Sch. 21 para. 7(2) (with ss. 235, 243, 252); S.I. 2025/272, reg. 2(1)(12)

F6

S. 91 heading substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 58(2); S.I. 2005/1126, art. 2(2)(h)

Modifications

C1

S. 91 applied (with modifications) (1.4.1996) by S.I. 1996/714, art. 16

S. 91 applied (with modifications) (14.8.1996) by S.I. 1996/1908, reg. 6

C2

S. 91 applied (29.4.2006) by Community Trade Mark Regulations 2006 (S.I. 2006/1027), regs. 1(1), 7(2)