A person to whom information is disclosed in reliance on section 16 or this section may not disclose that information without the consent of a relevant official (which may be general or specific).
A person does not breach subsection (1) by making a disclosure—
to which any of subsections (3) to (8) of section 16 applies, and
which, in the case of a disclosure of customs revenue information, does not contravene any restriction imposed by the Commissioners for Her Majesty's Revenue and Customs.
Subsection (2)(b) does not apply if the person making the disclosure knows that the information was acquired otherwise than as the result of the exercise of a customs revenue function.
This section is also subject to any other enactment permitting disclosure.
In subsection (4) the reference to an enactment does not include an enactment contained in, or in an instrument made under—
an Act of the Scottish Parliament,
a Measure or Act of the National Assembly for Wales, or
Northern Ireland legislation.