SCHEDULES

SCHEDULE 7Information: restrictions on disclosure

Part 2Restrictions on disclosures of particular types of information

HMRC & customs information

I12

1

An NCA officer must not disclose—

a

HMRC information,

b

personal customs information, or

c

personal customs revenue information,

unless the relevant authority consents to the disclosure.

2

If an NCA officer has disclosed—

a

HMRC information,

b

personal customs information, or

c

personal customs revenue information,

to a person, that person must not further disclose that information unless the relevant authority consents to the disclosure.

3

In this paragraph—

  • “HMRC information” means information obtained by the NCA from the Commissioners or a person acting on behalf of the Commissioners;

  • “personal customs information” and “personal customs revenue information” have the same meanings as in the Borders, Citizenship and Immigration Act 2009 (see section 15(4) of that Act);

  • “relevant authority” means—

    1. a

      the Commissioners or an officer of Revenue and Customs (in the case of a disclosure or further disclosure of HMRC information);

    2. b

      the Secretary of State or a designated general customs official (in the case of a disclosure or further disclosure of personal customs information);

    3. c

      the Director of Border Revenue or a designated customs revenue official (in the case of a disclosure or further disclosure of personal customs revenue information).