SolvedCITM6170 | Tax Relief: Disclosure of information
From HM Revenue & Customs · Community investment tax relief manual
CTA2010/Part 7/Chapter 6/S261; ITA/s374
The Department for Business and Trade and HMRC are authorised to exchange information to the extent necessary for each to discharge their functions in relation to the CITR scheme. Information obtained by such disclosure cannot be further disclosed except for the purposes of legal proceedings arising from these functions.