This section regulates how the information supplied under section 30 may be used and disclosed by its recipients.
	Subsection (1) sets a general rule that a person who receives information under section 30(1) may (a) use it only for the purposes for which it was supplied, and (b) not further disclose it without the consent of the Commissioners for His Majesty’s Revenue and Customs (which may be general or specific). However, this general rule is subject to the following provisions, which enable certain recipients to use and disclose information more flexibly.
	Subsection (2) relates to information that is shared under section 30(1) with a person listed within section 30(3)(a) to (f). Such information may be used for the purposes of any of the recipient’s functions. For example, information supplied by HMRC to the Secretary of State for use for immigration purposes can also be used by the Secretary of State for any of their other functions.
	Persons to whom subsection (3) applies (being either the Secretary of State for the Home Department or other specified persons within the Home Office, as per subsection (4)) are able to supply information to each other for the purpose of any of the recipient’s functions. The effect of this is that information shared within the Home Office can be used for any Home Office function, rather than being limited to the functions of the initial recipient. For example, information shared with the Secretary of State for the Home Department (SSHD) under section 30(1) can be further supplied to the Director for Border Revenue for use for any of that post holder’s functions, even those not exercisable by the SSHD.
	Subsection (5) is a saving provision that clarifies that, should the general customs functions exercisable by the Secretary of State for the Home Department transfer to another Secretary of State, then subsection (4) should be read at that time as including a reference to the Secretary of State to whom those general customs functions are exercisable.
	Subsection (6) clarifies that persons within subsection (3)(b) to (e) of section 30 (i.e., specified persons within the Home Office) to whom information is supplied under section 30(1) or 31(3) are, for the purposes of subsections (7) to (10), which relate to the onward supply of information, to be treated as also having had the information supplied to them in their capacity as an official of the Secretary of State.
	Subsection (7) concerns persons listed within section 30(3)(a) or (f). To the extent that this is not already permitted by subsection (3), these persons may supply information received under section 30(1) to other persons likewise listed within section 30(3)(a) to (f) for use for the purposes listed at subsection (7)(a) to (g). These purposes broadly related to border security and law enforcement.
	Subsection (8) provides that the Secretary of State by whom immigration and nationality functions are exercisable may also supply information received under section 30(1) to any person (whether or not within the United Kingdom) for use for the purposes listed at subsection (8)(a) to (b). Note that subsection (13) provides further definitions for the terms used here, including a definition for "immigration and nationality functions".
	Subsection (9) provides that the Secretary of the State by whom general customs functions are exercisable may also supply information received under section 30(1) to any person (whether or not within the United Kingdom) for use for the purposes listed at subsection (9)(a) to (b).
	Subsection (10) provides that information may be supplied to any person in pursuance of an order of a court if the information is received under or by virtue of: (a) section 30(1); (b) section 31(1)(b), (7), (8) or (9); or (c) section 32(3) or (4)(b).
	Subsection (11) provides that section 31 does not prevent the disclosure of information to HMRC. While subsection (12) confirms that section 31 is subject to section 32.
Part 1: Border Security Sharing of information Section 31: Use and disclosure of information supplied under section 30