Section 1206 | Confidentiality of information

From legislation.gov.uk

1 April 2026

(1)Section 18(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11) (restriction on disclosure by Revenue and Customs officials) does not prevent disclosure to the Secretary of State for the purposes of the Secretary of State's functions under any of the provisions listed in subsection (1A).^F1

(1A)The provisions referred to in subsection (1) are—^F2

(a)sections 1216CB to 1216CD (certification of relevant programmes as British),^F2

(b)sections 1217CB to 1217CD (certification of video games as British), and^F2

(c)Schedule 1 to the Films Act 1985 (certification of films as British).^F2

(2)Information so disclosed may be disclosed to the British Film Institute.^F3

(2A)The Treasury may by order amend subsection (2)—^F4

(a)so as to substitute for the person or body specified in that subsection a different person or body, or^F4

(b)in consequence of a change in the name of the person or body so specified.^F4

(3)A person to whom information is disclosed under subsection (1) or (2) may not otherwise disclose it except—

(a)for the purposes of the Secretary of State's functions under any of the provisions listed in subsection (1A),^F5

(b)if the disclosure is authorised by an enactment,

(c)in pursuance of an order of a court,

(d)for the purposes of a criminal investigation or legal proceedings (whether criminal or civil) connected with the operation of any of Parts 15 to 15B of this Act or Schedule 1 to the Films Act 1985,^F6

(e)with the consent of the Commissioners for Her Majesty's Revenue and Customs, or

(f)with the consent of each person to whom the information relates.

Notes

F1
Words in s. 1206(1) substituted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 13(2), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
F2
S. 1206(1A) inserted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 13(3), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
F3
Words in s. 1206(2) substituted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 13(4), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
F4
S. 1206(2A) inserted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 13(5), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
F5
Words in s. 1206(3)(a) substituted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 13(6)(a), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
F6
Words in s. 1206(3)(d) substituted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 13(6)(b), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)