Guidance

Anti Terrorism, Crime and Security Act 2001: Code Of Practice on the disclosure of information

This is the Code of Practice for the disclosure of information under Section 19 of The Anti–Terrorism, Crime and Security Act 2001.

The Anti Terrorism, Crime and Security Act 2001 introduced provisions, at sections 19 and 20, which enable HM Revenue and Customs (HMRC) to disclose information for the purposes of assisting criminal investigations or proceedings whether in the United Kingdom or abroad, including whether these investigations or proceedings should be initiated or brought to an end. Section 19 also allows the HMRC to disclose information to the intelligence services for the purposes of carrying out any of those services’ functions.

Published 14 January 2015