(1) Subsection (2) applies to information obtained under section 436 from the Commissioners of Inland Revenue or from the Commissioners of Customs and Excise or from a person acting on behalf of either of them.
(2) Such information must not be further disclosed except -
(a) for a purpose connected with the exercise of a relevant authority’s functions under, or in relation to, Part 5 or 8, and
(b) with the consent of the Commissioners concerned.
(3) Consent under subsection (2) may be given -
(a) in relation to a particular disclosure;
(b) in relation to disclosures made in circumstances specified or described in the consent.
(4) The power to consent to further disclosure under subsection (2)(b) may be delegated (either generally or for a specified purpose) -
(a) in the case of the Commissioners of Inland Revenue, to an officer of the Board of Inland Revenue;
(b) in the case of the Commissioners of Customs and Excise, to a customs officer.
(5) Subsection (6) applies to information obt
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