A Revenue and Customs official may disclose to any person information held by the Revenue and Customs in connection with a function of the Revenue and Customs if—
the information is non-identifying information, and
the official thinks that the disclosure would be in the public interest.
Information is non-identifying information for the purposes of this section if—
it is not, and has never been, identifying information, or
it has been created by combining identifying information, but is not itself identifying information.
Information is identifying information for the purposes of this section if it relates to a person whose identity—
is specified in the information,
can be deduced from the information, or
can be deduced from the information taken together with any other information.
In this section—
"Revenue and Customs official" has the meaning given by section 18(4)(a) of the Commissioners for Revenue and Customs Act 2005,
"the Revenue and Customs" has the meaning given by section 17(3) of that Act, and
"function of the Revenue and Customs" has the meaning given by section 18(4)(c) of that Act.