619.This section makes clear that, notwithstanding the restrictions in section 348, confidential information may be disclosed if this is in accordance with regulations made by the Treasury.  It also gives the Treasury the power to make such regulations where disclosure would facilitate the carrying out of a public function.  This power will be used to create various “gateways” between the primary recipients and other organisations for various specified purposes.
Commentary on Sections Part Xxiii: Public Record, Disclosure of Information and Co-Operation Section 349: Exceptions from section 348