352. Disclosures by, and requirement to give information to, the Secretary of State.

The Secretary of State1 may, in spite of any obligation as to secrecy or confidentiality imposed by statute or otherwise on him or on persons employed in the Department for Work and Pensions, disclose any regulated information2 to any specified person if he considers that the disclosure would enable or assist that person to discharge functions specified in relation the person3.

The Commissioners for Revenue and Customs may, in spite of any obligation as to secrecy or confidentiality imposed by statute or otherwise on them or on their officers, disclose any information received by them in connection with their functions