[(1) No obligation as to secrecy imposed by statute or otherwise prevents the disclosure of Revenue information to—
(a) the FCA or the PRA, if the disclosure is made for the purpose of assisting or enabling that regulator to discharge its functions under this or any other Act, or
(b) the Secretary of State, if the disclosure is made for the purpose of assisting in the investigation of a matter under section 168 or with a view to the appointment of an investigator under that section.]
(2) A disclosure may only be made
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