Part 5: Water Section 97: Disclosure of Revenue and Customs information New section 37B Restrictions on onward disclosure of Revenue and Customs information
New section 37B deals with the restrictions on the onward disclosure of Revenue and Customs information.
	Subsection (1) sets out when the onward disclosure of information may be permitted. This will enable one qualifying person to share the data with another qualifying person (such as those under new section 37A(3)(d) and (e)) for a qualifying purpose, to enable one person to complete the valuation calculation on behalf of another.
	Subsection (2) requires, in certain circumstances, the consent of the Commissioners for Her Majesty’s Revenue and Customs before the onward disclosure of information is allowed.
	Subsection (4) makes it an offence to disclose Revenue and Customs information relating to a person whose identity is specified in the disclosure or can be deduced from it; subsection (5) provides a defence, in certain circumstances, if a person is charged; and subsection (6) sets out the criminal sanctions if such a person is found guilty.