F5C3 PART IIHEALTH, SAFETY AND WELFARE IN CONNECTION WITH WORK, AND CONTROL OF DANGEROUS SUBSTANCES
Pt. II restricted (15.11.2010) by Fire and Rescue Services (Northern Ireland) Order 2006 (S.I. 2006/1254 (N.I. 9)), arts. 1(3), 47 (with arts. 44, 46, 47(2), 49, 62); S.R. 2010/328, art. 2
Obtaining and disclosure of information
F1F2Information communicated by Commissioners for Revenue and CustomsC4F3F4C1C229A
1
If they think it appropriate to do so for the purpose of facilitating the exercise or performance by any person to whom paragraph (2) applies of any of that person's powers or duties under any of the relevant statutory provisions,F2 the Commissioners for Her Majesty's Revenue and Customs and Excise may authorise the disclosure to that person of any information obtainedF2 or held for the purposes of the exerciseF2 by Her Majesty's Revenue and Customs of their functions in relation to imports.
2
This paragraph applies to an enforcing authority and to an inspector.
3
A disclosure of information made to any person under paragraph (1) shall be made in such manner as may be directed byF2 the Commissioners for Her Magesty's Revenue and Customs and may be made through such persons acting on behalf of that person as may be so directed.
4
Information may be disclosed to a person under paragraph (1) whether or not the disclosure of the information has been requested by or on behalf of that person.
mod. by SR 2001/295