fa72/s127.- Finance Act 1972 Section 127 Disclosure of information between revenue departments.

127. - (1) No obligation as to secrecy or other restriction upon the disclosure of information imposed by statute or otherwise shall prevent either -

(a) the Commissioners of Inland Revenue or an authorised officer of those Commissioners; or

(b) the Commissioners of Customs and Excise or an authorised officer of those Commissioners;

from disclosing information to the other Commissioners or an authorised officer of the other Commissioners for the purpose of assisting them in the performance of their duties.

(2) Information obtained in pursuance of this section shall not be disclosed except -

(a) to the Commissioners or an authorised officer of the Commissioners on whose behalf it was obtained; or

(b) for the purpose of any proceedings connected with a matter in relation to which those Commissioner perform duties.

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