Section 135 | Information sharing

(1)The Commissioners may disclose such information as the Commissioners consider appropriate in connection with—

(a)the Commissioners’ functions relating to vaping products duty, or

(b)the recipient’s functions relating to vaping products duty.

(2)Any person with functions relating to vaping products duty may disclose to HMRC such information as the person considers appropriate in connection with—

(a)the Commissioners’ functions relating to vaping products duty, or

(b)the person’s functions relating to vaping products duty.

(3)A person who receives information from the Commissioners as a result of this section may not—

(a)use the information for a purpose other than the purpose for which it was disclosed, or

(b)further disclose the information,

except with the consent of the Commissioners (which may be general or specific).

(4)If—

(a)a person discloses information in contravention of subsection (3)(b), and

(b)the information relates to a person whose identity is specified in, or can be deduced from, the disclosure,

section 19 of CRCA 2005 (offence of wrongful disclosure) applies in relation to that disclosure as it applies in relation to a disclosure of information in contravention of section 20(9) of that Act.

(5)Nothing in this section limits the circumstances in which information may be disclosed under section 18(2) of CRCA 2005 or under any other enactment or rule of law.

(6)In this section, a reference to the Commissioners or HMRC include a reference to anyone acting on their behalf.