Regulation 7 Disclosure of informationE1

England, Wales and Scotland

(1)

The Commissioners for Her Majesty’s Revenue and Customs may disclose any information in their possession to the Secretary of State or the F1... Agency for the purposes of the F2F3assimilated Regulations or these Regulations.

(2)

Paragraph (1) is without prejudice to any other power of the Commissioners to disclose information.

Annotations

Textual amendments

F1: Words in reg. 7(1) omitted (28.3.2019) by virtue of The Wine (Amendment) Regulations 2019 (S.I. 2019/524), regs. 1, 7(2)
F2: Words in Regulations substituted (E.W.S.) (31.12.2020) by The Agricultural Products, Food and Drink (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1637), regs. 1(7), 11(2)
F3: Word in reg. 7(1) substituted (E.W.S.) (27.2.2025) by The Retained EU Law (Revocation and Reform) Act 2023 (Consequential Amendments) Regulations 2025 (S.I. 2025/82), reg. 1(2), Sch. 15 para. 25(d)

Extent

E1: This version of this provision extends to England and Wales and Scotland only; a separate version has been created for Northern Ireland only