s 27A Information communicated by Commissioners for Revenue and Customs .
(1) If they think it appropriate to do so for the purpose of facilitating the exercise or performance by any person to whom sub-section (2) below applies of any of that person’s powers or duties under any of the relevant statutory provisions, the Commissioners for Her Majesty’s Revenue and Customs may authorise the disclosure to that person of any information obtained or held for the purposes of the exercise by Her Majesty’s Revenue and Customs of their functions in relation to imports. (2) This subsection applies to an enforcing authority and to an inspector , other than the Office for Nuclear Regulation or an inspector appointed by the Office for Nuclear Regulation . (3) A disclosure of information made to any person under subsection (1) above shall be made in such manner as may be directed by the Commissioners for Her Majesty’s Revenue and Customs and may be made through such persons acting on behalf of that person as may be so directed. (4) Information may be disclosed to a person under subsection (1) above whether or not the disclosure of the information has beenrequested by or on behalf of that person.