13 Disclosure of information by HMRC
Trade Act 2021 (2021 c 10) | Legislation

13  Disclosure of information by HMRC

(1)     Her Majesty's Revenue and Customs (or anyone acting on their behalf) may disclose information for the purpose of—

(a)     facilitating the exercise by a Minister of the Crown of the Minister's functions relating to trade,

(b)     facilitating the exercise by a devolved authority of the authority's functions relating to trade, or

(c)     facilitating the exercise by an international organisation or authority, or by any other body, of its public functions relating to trade.

(2)     Those functions include, among other things, functions relating to—

(a)     the analysis of the flow

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