40 Sharing of information by HMRC
Economic Crime (Transparency and Enforcement) Act 2022 (2022 c 10) | Legislation

Sharing of information by HMRC

40  Sharing of information by HMRC

(1)     The Commissioners for Her Majesty's Revenue and Customs may disclose information to the Secretary of State . . . for the purpose of the taking of action in connection with an offence under this Part.

(2)     For the purposes of this section, the taking of action in connection with an offence under this Part includes any of the following—

(a)

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