Section 169 | Disclosure of information by HMRC

(1)An authorised officer of Revenue and Customs may for the purposes of this Chapter disclose—

(a)information relating to the target identified in a promoter action notice to the recipient of the notice, or

(b)information relating to the target identified in a notice issued under section 168 (preliminary notices) to the recipient of the notice.

(2)A person to whom an authorised officer of Revenue and Customs discloses information under this section—

(a)may use it only for the purpose for which it was disclosed, and

(b)may not further disclose it without the consent of HMRC (which may be general or specific).

(3)Where a person contravenes subsection (2)(b) by disclosing information relating to a person whose identity—

(a)is specified in the disclosure, or

(b)can be deduced from it,

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

(4)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.