Part 1: Registration of Overseas Entities Inspection of the register and protection of information Section 23: Disclosure of information about trusts
This section sets out the circumstances in which the Registrar may disclose the required information about trusts provided under sections 4(3), 7(3),(4) and 9(3),(4).
	Subsection (2) states the Registrar may not disclose the information unless the same information is otherwise made publicly available.
	Subsection (3) states the Registrar may disclose the information to the Commissioners for HMRC or any other person who has functions of a public nature, and is specified in regulations made by the Secretary of State. Subsection (4) provides that such regulations are subject to the negative resolution procedure.