Part 12: Core Fuel Sector Resilience Chapter 2: Powers for Resilience Purposes Section 278: Disclosure of information by HMRC
This section gives His Majesty’s Revenue and Customs (HMRC) power to make disclosures to the Secretary of State for the purposes of facilitating the Secretary of State exercising functions relating to core fuel sector resilience. The section provides limitations on such disclosures, including that the information must not be further disclosed without the consent of HMRC.