Remedy
Start free

Section 37C: Further provisions about disclosure under section 37A or 37B

Land Drainage Act 1991 · 1991 c. 59View on legislation.gov.uk

Part IV: FINANCIAL PROVISIONS — CHAPTER I: PROVISION FOR THE EXPENSES OF INTERNAL DRAINAGE BOARDS

A disclosure of information under section 37A or 37B does not breach—

any obligation of confidence owed by the person making the disclosure, or
any other restriction on the disclosure of information (however imposed).

But nothing in section 37A or 37B authorises the making of a disclosure—

if the disclosure would contravene the data protection legislation (but in determining whether a disclosure would do so, take the powers conferred by those sections into account), or
which is prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016.

Until the repeal of Part 1 of the Regulation of Investigatory Powers Act 2000 by paragraphs 45 and 54 of Schedule 10 to the Investigatory Powers Act 2016 is fully in force, subsection (2)(b) has effect as if it included a reference to that Part.

Revenue and customs information relating to a person which has been disclosed under section 37A or 37B is exempt information by virtue of section 44(1)(a) of the Freedom of Information Act 2000 (prohibition on disclosure) if its further disclosure—

would specify the identity of the person to whom the information relates, or
would enable the identity of such a person to be deduced.

In subsection (4) "revenue and customs information relating to a person" has the same meaning as in section 19(2) of the Commissioners for Revenue and Customs Act 2005.

In this section "data protection legislation" has the same meaning as in the Data Protection Act 2018 (see section 3(9) of that Act).

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.