This section sets out how information supplied under section 31 may be used and disclosed by recipients.
	Subsection (1) states that sections 31(2), (7), (8) or (9), which permit the use and onward supply of information, do not apply if the use or supply of the information would breach any restrictions that were imposed by HMRC, or a person acting on HMRC’s behalf, when the information was supplied under section 30(1).
	Subsections (2) to (4) clarify the restrictions on recipients regarding the use and onward disclosure of information received under section 31.
	Subsection (2) restricts a person who receives information under or by virtue of section 31(1)(b), (7), (8) or (9) or by virtue of 32(3) or (4)(b) to only using it for the purposes for which it was supplied to them. Subsection (3) further restricts such a person so that they may not further disclose this information without the consent of the Commissioners for His Majesty’s Revenue and Customs (which may be general or specific).
	Subsection (4) provides that any person who receives information under section 31(3) may not further disclose it except as permitted by subsection (3), (7), (8), (9) or (10) of that section or without the consent of the Commissioners for His Majesty’s Revenue and Customs (which may be general or specific). In the case of information received by virtue of 32(4) itself, onward disclosure is only permitted with the consent of the Commissioners for His Majesty’s Revenue and Customs.
	Subsection (5) adds further safeguards regarding the onward disclosure and receipt of information. Any person who supplies information in reliance on section 31(1)(b), (7), (8) or (9), or section 32(3) or (4)(b) must notify the recipient(s) that the limitations and prohibitions that apply to the information by virtue of section 32.
	Subsections (6) and (7) extend the existing offence of wrongful disclosure so that it applies in circumstances where a person discloses information, relating to a person whose identify is specified in, or can be deduced from the disclosure, in contravention of subsection (1)(b) of section 31 or subsection (3) or (4)(b) of section 32. Subsection (7) provides that the offence applies in relation to such disclosures as it applies in relation to a disclosure in contravention of section 20(9) of that Act.
	Subsection (8) clarifies that section 32 does not prevent the disclosure of information to HMRC.
Part 1: Border Security Sharing of information Section 32: Further provision about use and disclosure of information under section 31