764. Disclosure of information; in general.

Information acquired by HM Revenue and Customs1 in connection with a function2 may be used by them in connection with any other function3.

Revenue and Customs officials4 may not disclose information which is held by Revenue and Customs in connection with a function of Revenue and Customs5.

Information obtained by an officer acting for the purposes of the National Minimum Wage Act 19986 may be supplied by or with the authority of the Secretary of State to the Commissioners for HM Revenue and Customs for the purpose of any of their functions7.

If the law of a territory outside the United Kingdom