Subsections (1) and (2) set out that where HMRC have disclosed personal information to a person to enable provision of DVS for an individual under section 45, the person must not further disclose that information otherwise than for the purpose of providing DVS for the individual, without the consent of the Commissioners for HMRC.
	Subsection (3) sets out that if a third party receives the information disclosed by HMRC to the registered person providing DVS directly or indirectly from the person to whom the information was disclosed by HMRC, the third party must not further disclose the information without consent of the Commissioners for HMRC.
	Subsection (4) sets out that the offence of wrongful disclosure under section 19 of the Commissioners for Revenue and Customs Act 2005 applies where information is disclosed in contravention of this section.
	Subsection (5) defines the terms "personal information" and "the Revenue and Customs" for the purpose of this section.
Part 2: Digital Verification Services Information Gateway Section 46: Information disclosed by the Revenue and Customs