(1) The Commissioners for Her Majesty's Revenue and Customs may disclose information to the Secretary of State for the purpose of the taking of action in connection with an offence under this Part.
(2) For the purposes of this section, the taking of action in connection with an offence under this Part includes any of the following -
(a) investigating whether an offence has been committed;
(b) prosecuting an offence;
(c) imposing financial penalties for conduct amounting to an offence.
(3) A person who receives information as a result of this section -
(a) may not use the information other than for the purpose of the taking of action in connection with an offence under this Part;
(b) may not further disclose the information unless the disclosure is necessary for the taking of action in connection with an offence under this Part.
(4) It is an offence for a person to disclose, in contravention of subsection (3)(b), any revenue and customs information relating to a person whose identity -
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