104 HMRC information-sharing and other functions relating to compensation etc

104  HMRC information-sharing and other functions relating to compensation etc

(1)     HMRC (or anyone acting on their behalf) may—

(a)     exchange information with a relevant person for the purpose of facilitating the exercise of any compensation function, or

(b)     do anything else which they think necessary or expedient for that purpose.

(2)     A person to whom HMRC 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)

Powered by Lexis+®

Popular documents