Part 3: Further Provisions Disclosure of HMRC’s information
Paragraph 36(1) permits Her Majesty’s Revenue and Customs (HMRC) to disclose information for the purposes of facilitating the IMA in the exercise of its functions or facilitating the exercise by the Secretary of State or another relevant public authority of functions relating to the IMA.
	Sub-paragraph (2) provides that where information is received by a person for the purposes set out in 36(1), they may not use the information they have received for any other purpose or disclose the information they have received except with the consent of HMRC Commissioners.
	Sub-paragraph (3) provides that the offence of wrongful disclosure under section 19 of the Commissioners for Revenue and Customs Act 2005 will apply where a person discloses information in contravention of sub-paragraph (2) where a person’s identity is specified in the disclosure or can be deduced from it. Sub-paragraph (4) clarifies that these provisions do not limit the circumstances in which information held by HMRC may be disclosed under other applicable statutes or rules of law.