Part 2 Restrictions on Disclosures of Particular Types of Information
Crime and Courts Act 2013 (2013 c 22) | Legislation

Part 2 Restrictions on Disclosures of Particular Types of Information

HMRC & customs information

2

(1)     An NCA officer must not disclose—

(a)     HMRC information,

(b)     personal customs information, or

(c)     personal customs revenue information,

unless the relevant authority consents to the disclosure.

(2)     If an NCA officer has disclosed—

(a)     HMRC information,

(b)     personal customs information, or

(c)     personal customs revenue information,

to a person, that person must not further disclose that information unless the relevant authority consents to the disclosure.

(3)     In this paragraph—

“HMRC information†means information obtained by the NCA from the Commissioners or a person acting on behalf of the Commissioners;

“personal customs information†and “personal customs revenue information†have the same meanings as in the Borders, Citizenship and Immigration Act 2009 (see section 15(4) of that Act);

“relevant authority†means—

(a)     the Commissioners or an officer

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