21 Disclosure to prosecuting authority
Commissioners for Revenue and Customs Act 2005 (2005 c 11) | Legislation

21  Disclosure to prosecuting authority

(1)     Disclosure is in accordance with this section (as mentioned in section 18(2)(b)) if made—

(a)     to a prosecuting authority, and

(b)     for the purpose of enabling the authority—

(i)     to consider whether to institute criminal proceedings in respect of a matter considered in the course of an investigation conducted by or on behalf of Her Majesty's Revenue and Customs, . . .

(ii)     to give advice in connection with a criminal investigation . . . or criminal proceedings[, or

(iii)     in the case of [the Director of Public Prosecutions], to exercise his functions under, or in relation to, Part 5 or

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