217. Confidentiality.

A person to whom relevant information1 is supplied by Her Majesty's Revenue and Customs ('HMRC') or the Crown Prosecution Service ('CPS')2 (whether before or after 31 January 20083) may not disclose that information4. However, this prohibition does not apply to a disclosure:

  1.  

    (1)     which is made for a certain statutory purpose5;

  2.  

    (2)     which is made for the purposes of civil proceedings (whether or not within the United Kingdom) relating to an immigration or nationality matter6;

  3.  

    (3)     which is made for the purposes of a criminal investigation or criminal proceedings (whether or not within the United Kingdom) relating to an