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27.—(1) The Welsh Ministers, the Commissioners and any local authority may exchange information for the purposes of these Regulations, and may divulge information to the enforcement authorities in another part of the British Islands.
(2) Paragraph (1) is without prejudice to any other power of the Welsh Ministers, the Commissioners or any local authority to disclose information.
(3) No person, including a servant of the Crown, may disclose any information received from the Commissioners under paragraph (1) if—
(a)the information relates to a person whose identity—
(i)is specified in the disclosure; or
(ii)can be deduced from the disclosure;
(b)the disclosure is for a purpose other than the purposes of these Regulations; and
(c)the Commissioners have not given their prior consent to the disclosure.
(4) In this regulation, “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs.
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