Sections 458 to 461 [Sections 458, 460 and 461 were amended by paragraphs 244 to 246 of Schedule 1 to S.I. 2008/948.] apply to LLPs, modified so that they read as follows -

"458. Disclosure of information by tax authorities

(1) The Commissioners for Her Majesty's Revenue and Customs may disclose information to the Financial Reporting Council Limited for the purpose of facilitating -

(a) the taking of steps by the Financial Reporting Council Limited to discover whether there are grounds for an application to the court under section 456 (application in respect of defective accounts, strategic report or energy and carbon report or energy and carbon report etc), or

(b) a decision by the Financial Reporting Council Limited whether to make such an application.

(2) This section applies despite any statutory or other restriction on the disclosure of information.

Provided that, in the case of personal data within the meaning of the Data Protection Act 1998 (c.29), information is not to be disclosed in contravention of that Act.

(3) Information disclosed to the Financial Reporting Council Limited under this section -

(a) may not be used except in or in connection with -