62 Disclosure of information
Finance Act 2022 (2022 c 3) | Legislation

62  Disclosure of information

(1)     An appropriate collection authority may disclose information obtained or held by them for, or in connection with, their functions under this Part to—

(a)     another appropriate collection authority;

(b)     a supervisory authority that is not an appropriate collection authority;

(c)     the Secretary of State;

(d)     the Treasury;

(e)     an authorised officer of a person listed in paragraphs (a) to (d).

(2)     Information disclosed by an appropriate collection authority in reliance on subsection (1) may not be further disclosed without the consent of that appropriate collection authority (which may be general or specific).

(3)     A supervisory authority

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