(1) Except as provided by subsection (2), the disclosure of information under section 1110E or 1110F does not breach -
(a) any obligation of confidence owed by the person making the disclosure, or
(b) any other restriction on the disclosure of information (however imposed).
(2) Sections 1110E and 1110F do not authorise a disclosure of information if the disclosure would contravene the data protection legislation (but in determining whether a disclosure would do so, take into account the powers conferred by those sections).
(3) HMRC information may not be disclosed by the registrar under section 1110F without authorisation from HMRC.
(4) If the registrar discloses HMRC information under section 1110G, the information must not be disclosed by the recipient, or by any person obtaining the information directly or indirectly from them, without authorisation from HMRC.
(5) It is an offence for a person to disclose, in contravention of subsection (3) or (4), any revenue and customs informatio
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