The HGV Road User Levy (HMRC Information Gateway) Regulations 2013
These Regulations make provisions enabling information to be disclosed by Her Majesty’s Revenue and Customs (“HMRC”). Section 18 of the Commissioners for Revenue and Customs Act 2005 prohibits officials of HRMC from disclosing information which is held by HMRC in connection with its functions, unless such disclosure is permitted by another enactment. These Regulations enable HMRC officials to disclose such information to the Secretary of State for Transport, and prohibit further disclosure of that information.