Subsection (1) states that for an enforcing authority to share HMRC information, authorisation must be obtained from the Commissioners for His Majesty's Revenue and Customs ("the Commissioners").
	Subsection (2) states that any person with whom the enforcing authority has shared HMRC information must also obtain authorisation from "the Commissioners" in order to share the information any further.
	Subsection (3) provides that subsections (1) and (2) do not apply to national minimum wage information.
	Subsection (4) refers to a contravention of subsections (1) or (2) where a person's identity is stated or can be identified from information disclosed. If such a contravention occurs, section 19 of the Commissioners for Revenue and Customs Act 2005 (wrongful disclosure) applies as it does in relation to a contravention of section 20(9) of that Act.
	Subsection (5) provides definitions of terms used in subsections (1) to (4) above.
Part 5: Enforcement of Labour Market Legislation Disclosure of information Section 137: Restriction on disclosure of HMRC information