Commissioners for Revenue and Customs Act 2005 Schedule 2 paragraph 19

Terrorism Act 2000

Paragraph 19 of Schedule 2 restricts the type of HMRC-held information that may be shared under the Terrorism Act 2000 powers relating to the exercise of officers' functions.

• Schedule 14 of the Terrorism Act 2000 allows certain information to be supplied in connection with the exercise of officers' powers
• HMRC may only share information under this provision if that information was not held solely in connection with former Inland Revenue functions
• Former Inland Revenue matters are those covered by section 7 of the Commissioners for Revenue and Customs Act 2005, such as income tax, corporation tax, capital gains tax and related areas
• Information held for mixed purposes or solely for former Customs and Excise purposes is not subject to this restriction