Commentary on Sections Overview Overview Section 970: Supplementary
2968.This section sets out various supplementary provisions and is based on sections 555(5) and 558(1), (4), and (6) of ICTA.
2969.Subsections (2) and (3) state that an officer of Revenue and Customs may disclose certain information to others, without being precluded from doing so by any obligation as to secrecy.
2970.Under the source legislation (section 558(4) of ICTA) it is “the Board” who must decide whether to make any disclosure. But in practice it is an officer of Revenue and Customs who takes the decision. The references in section 558(4) of ICTA to “the Board” (and to “authorised” officer) have therefore been omitted. See Change 5 in Annex 1.