Part 4: Miscellaneous Information gateways Section 54: Disclosure of information
Section 54 specifies the circumstances in which information may be disclosed.
	Subsection (1) provides an information gateway for public authorities to disclose information to the Secretary of State for the purpose of facilitating the exercise of his or her functions under the Act.
	Subsection (2) permits the Secretary of State to disclose information received under this Act to any UK or overseas public authority for specified purposes. Subsection (3) in addition permits disclosure of information to overseas public authorities for the purpose of the exercise of corresponding functions of overseas public authorities.
	Subsection (4) specifies that any person who receives information under subsection (2) or (3) of this section may not use it for any purpose other than the purpose for which it was disclosed, or further disclose it, without the Secretary of State’s consent. This subsection does not apply to information received from HMRC. In accordance with section 55(1), any person seeking to use information disclosed by HMRC under section 54 for a purpose other than facilitating the exercise by the Secretary of State of his or her functions under the Act, or seeking to further disclose such information, will be required to obtain HMRC consent.
	Subsections (6) and (7) set out considerations the Secretary of State must take into account when deciding whether to disclose information under this section.
	As the information disclosed under this Section may include information to which a duty of confidence would attach, subsection (8) overrides any obligation of confidence owed by a person disclosing information under this section, or any other restriction that would apply to the disclosure of that information (except as provided by section 57).
	Subsection (9) defines "overseas public authority" and "public authority".