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HMRC internal manual

Information Disclosure Guide

HM Revenue & Customs
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Information disclosure Gateways with other government departments: Competition and Markets Authority (CMA): disclosures permitted by the Trade Description Act

Which part of HMRC can disclose this information?

Relevant teams performing former HMCE functions are permitted to disclose this information directly to the CMA or Trading Standards within the guidance below. Please ask your manager if you are unsure whether yours is the relevant business area. See IDG40470 for an explanation of what comprises ‘former HMCE functions’.

The purpose for which information may be disclosed

For the investigation or prosecution of an offence for an unauthorised use of Trade Mark, or any other infringement of the Trade Descriptions Act.

Information which can be disclosed

Information relating to infringing articles which has been obtained by HMRC when carrying out former Customs functions in relation to imported goods. Infringing articles are those which use or copy a Trade Mark without permission from the owner of the Trade Mark - for example, fake branded trainers. This does not include information relating to copyright infringement, which is the use or copy of creative or artistic works without permission from the owner of the copyright - for example, pirate DVDs.

Procedure to follow

Only those staff who work in the relevant business areas may make the disclosure, in compliance with the other provisions of this guidance. Please ask your manager if you are unsure whether you work in the relevant business area.

Legislation which allows disclosure

Section 91 Trade Marks Act 1994

Devolved administrations

This guidance applies to England, Scotland and Wales.

Further guidance

For further guidance and assistance generally on confidentiality please contact your Data Guardian.