Commentary on Sections Part 3: Disclosure of Information Section 19 Disclosure of information held by revenue departments
66.This section applies to information held by or for the Commissioners of the Inland Revenue and Customs and Excise Departments. The section provides that no obligation of secrecy, excepting the Data Protection Act 1998 requirements, prevents the voluntary disclosure of information on the authority of the relevant Commissioners made for the following purposes: to assist any criminal investigation or criminal proceedings being carried out in the UK or abroad or to facilitate whether or not such investigations or proceedings should begin or end. In addition, the section allows for disclosure to the intelligence services (the Security Service, the Secret Intelligence Service and GCHQ) in support of their functions. These functions include the protection of national security and the prevention and detection of serious crime.
67.Disclosed information cannot be further disclosed by the recipient except for the purposes permitted for original disclosures and with the consent of the relevant Commissioners. Bodies who receive information from Customs and the Inland Revenue may not further disclose that information to the intelligence services except for the purposes of criminal investigations or proceedings. The section does not limit any power to disclose that exists apart from this section. In determining whether they may disclose information, public authorities must ensure that their disclosure is proportionate to that which is intended by disclosing.