Sch 7 para 2
(1) An NCA officer must not disclose— (a) HMRC information, (b) personal customs information, or (c) personal customs revenue information, unless the relevant authority consents to the disclosure. (2) If an NCA officer has disclosed— (a) HMRC information, (b) personal customs information, or (c) personal customs revenue information, to a person, that person must not further disclose that information unless the relevant authority consents to the disclosure. (3) In this paragraph— “ HMRC information ” means information obtained by the NCA from the Commissioners or a person acting on behalf of the Commissioners; “ personal customs information ” and “ personal customs revenue information ” have the same meanings as in the Borders, Citizenship and Immigration Act 2009 (see section 15(4) of that Act); “ relevant authority ” means— the Commissioners or an officer of Revenue and Customs (in the case of a disclosure or further disclosure of HMRC information); the Secretary of State or a designated general customs official (in the case of a disclosure or further disclosure of personal customs information); the Director of Border Revenue or a designated customs revenue official (in the case of a disclosure or further disclosure of personal customs revenue information).