Part 4: Miscellaneous Information gateways Section 55: Disclosure of information held by HMRC
Section 55(1) provides that a person (which includes the Secretary of State, another public authority or an overseas public authority) who receives information which has been disclosed under section 54 by HMRC, may not use the information for any purpose other than facilitating the exercise by the Secretary of State of his or her functions under the Act or disclose the information, without the permission of HMRC. Subsection (2) applies the criminal offence under section 19 of the Commissioners for Revenue and Customs Act 2005 (offence of wrongful disclosure) to the unauthorised disclosure of personal information from HMRC.
	As the information disclosed under this section may include information to which a duty of confidence would attach, subsection (3) 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).