Section 1179DN — Corporation Tax Act 2009: Disclosure of information for certification purposes

Disclosure of information for certification purposes 1179DN 1 Section 18(1) of the Commissioners for Revenue and Customs Act 2005 (restriction on disclosure by Revenue and Customs officials) does not prevent disclosure to the Secretary of State for the purposes of the Secretary of State’s functions under—

a Schedule 1 to the Films Act 1985, or b sections 1179DJA to 1179DM.

2 Information disclosed to the Secretary of State for those purposes may be disclosed by the Secretary of State to the British Film Institute.

3 The Treasury may by regulations amend subsection (2) —

a so as to substitute for the person or body specified in that subsection a different person or body, or b in consequence of a change in the name of the person or body so specified.

4 A person to whom information is disclosed under subsection (1) or (2) may not otherwise disclose it except—

a for the purposes of the Secretary of State’s functions under the provisions referred to in subsection (1) , b if the disclosure is authorised by an enactment, c in pursuance of an order of a court, d for the purposes of a criminal investigation or legal proceedings (whether criminal or civil) connected with the operation of this Part or Schedule 1 to the Films Act 1985, e with the consent of the Commissioners for His Majesty’s Revenue and Customs, or f with the consent of each person to whom the information relates.

5 Section 19 of the Commissioners for Revenue and Customs Act 2005 (offence of unlawful disclosure of revenue and customs information) applies in relation to a contravention of subsection (4) as it applies in relation to a contravention of the provisions referred to in subsection (1) of that section.