Corporation Tax Act 2009 section 1179DN

Disclosure of information for certification purposes

Section 1179DN allows HMRC to share taxpayer information with the Secretary of State and the British Film Institute for the purposes of certifying films and other audiovisual productions, while imposing strict limits on any further disclosure of that information.

• HMRC's normal duty of confidentiality does not prevent it from sharing information with the Secretary of State where this is needed for film and audiovisual certification functions under the Films Act 1985 or the relevant Corporation Tax Act provisions.
• The Secretary of State may pass information received from HMRC on to the British Film Institute; the Treasury may make regulations to substitute a different body or update the name of the specified body.
• Anyone who receives information through these channels is prohibited from disclosing it further, except in limited circumstances such as for the certification functions themselves, under a court order, for related criminal investigations or legal proceedings, with HMRC's consent, or with the consent of the person the information relates to.
• Unauthorised disclosure of this information is treated as a criminal offence under the same provisions that apply to wrongful disclosure by HMRC officials.