351. Disclosure of information between government departments.

No obligation as to secrecy imposed by statute or otherwise on Revenue and Customs officials1 must prevent information obtained or held in connection with the assessment or collection of income tax from being disclosed:

  1.  

    (1)     to the Secretary of State2;

  2.  

    (2)     to the Department of Health and Social Services for Northern Ireland3; or

  3.  

    (3)     to an officer of either of them authorised to receive such information,

in connection with the operation of the Pension Schemes Act 1993 (subject to exception)4 or of any corresponding enactment of Northern Ireland legislation5.

No obligation as to secrecy imposed by statute or otherwise on Revenue

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