Commentary on Sections Part 6: Information Section 41: Confidentiality
124.This section sets out the statutory duty of confidentiality placed on the Secretary of State, Ministers and their officials as well as those acting on their behalf in respect of information, documents and articles supplied by HMRC, the RCPO or those acting on either organisation’s behalf under those provisions specified in subsection (2) unless it is for a purpose permitted in this provision.
125.It means that the Secretary of State, Ministers and the officials as well as those acting on their behalf are permitted to disclose information only if permitted to do so by any other enactment (not including an Act of the Scottish Parliament or of the Northern Ireland Assembly or an instrument made under such an Act) or the disclosure is for a purpose specified in subsection (3).