40 Confidentiality
Commissioners for Revenue and Customs Act 2005 (2005 c 11) | Legislation

40 Ìý°ä´Ç²Ô´Ú¾±»å±ð²Ô³Ù¾±²¹±ô¾±³Ù²â

(1)     [The Crown Prosecution Service] may not disclose information which—

(a)     is held by [the Service in connection with any of the Director of Public Prosecution's functions], . . .

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

(c)     was disclosed to the Director of Public Prosecutions by Her Majesty's Revenue and Customs for use in connection with a Revenue and Customs function of the Director of Public Prosecutions].

(2)     But subsection (1)—

(a)     does not apply to a disclosure which—

(i)     is made for the purposes of a function of [the Director of Public Prosecutions], and

(ii)     does not contravene any restriction imposed by the Director [of Public Prosecutions],

(b)     does not apply to a disclosure made to Her Majesty's Revenue and Customs in connection with a function of the Revenue and Customs (within the meaning of section 25),

(c)     does not apply to a disclosure made for the purposes of a criminal investigation or criminal proceedings (whether or not within the United Kingdom),

[(ca)     does not apply to a disclosure made for the purposes of—

(i)     the exercise of any functions

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