Section 32 — Further provision about use and disclosure of information under section 31

(1) Section 31(2), (7), (8) or (9) does not apply if the use or supply of the information would breach any restrictions imposed by HMRC, or a person acting on HMRC’s behalf, when the information was supplied under section 30(1).

(2) A person who receives information under or by virtue of subsection (1)(b), (7), (8) or (9) of section 31 or by virtue of subsection (3) or (4)(b) of this section may use it only for the purposes for which it was supplied.

(3) A person who receives information under or by virtue of subsection (1)(b), (7), (8) or (9) of section 31 or by virtue of this subsection may not further disclose it without the consent of the Commissioners for His Majesty’s Revenue and Customs (which may be general or specific).

(4) A person who receives information under subsection (3) of section 31 or by virtue of this subsection may not further disclose it—

(a) in the case only of information received under subsection (3) of section 31, except as permitted by subsection (3), (7), (8), (9) or (10) of that section;

(b) without the consent of the Commissioners for His Majesty’s Revenue and Customs (which may be general or specific).

(5) A person who supplies information in reliance on subsection (1)(b), (7), (8) or (9) of section 31 or subsection (3) or (4)(b) of this section must notify the recipient of the limitations and prohibitions that apply to the information by virtue of this section.

(6) Subsection (7) applies if—

(a) a person discloses information in contravention of subsection (1)(b) of section 31 or subsection (3) or (4)(b) of this section, and

(b) the information relates to a person whose identity is specified in, or can be deduced from, the disclosure.

(7) Section 19 of the Commissioners for Revenue and Customs Act 2005 (offence of wrongful disclosure) applies in relation to the disclosure as it applies in relation to a disclosure in contravention of section 20(9) of that Act.

(8) This section does not prevent the disclosure of information to HMRC.