Corporation Tax Act 2010 section 261

Disclosure

Section 261 permits the sharing of information between HMRC and the Secretary of State to help each carry out their responsibilities relating to community investment tax relief, and restricts onward disclosure of that information.

• No secrecy obligation or other statutory or non-statutory restriction on disclosure can prevent the sharing of information between the Secretary of State and HMRC for the purposes of this Part.
• The Secretary of State may disclose information to an officer of Revenue and Customs to help HMRC discharge their functions under the Corporation Tax Acts in relation to matters arising under this Part.
• An officer of Revenue and Customs may disclose information to the Secretary of State to help the Secretary of State discharge functions in connection with this Part.
• Information obtained through such disclosures must not be further disclosed except for the purposes of legal proceedings arising out of the relevant functions.