Page 781 - IOM Law Society Rules Book

c.13 Proceeds of Crime Act 2008 403

(b) a police officer of at least the rank of inspector, for the
purpose of the exercise of a constable’s functions under
this Act;

(c) a customs officer who is not below such grade as is
designated by the Collector of Customs and Excise as
equivalent to that rank, for the purpose of the exercise
of a customs officer’s functions under this Act.

(2) A disclosure under this section is not to be taken to breach
any restriction on the disclosure of information (however imposed).

(3) But nothing in this section authorises the making of a
disclosure which —

(a) contravenes section 106 of the Income Tax Act 1970 [XXI p.260]
without the consent of the Assessor of Income Tax; or

(b) contravenes the Data Protection Act 2002. [c.2]

(4) This section does not affect a power to disclose which
exists apart from this section.

(5) These are permitted persons —

(a) a department or statutory board;

(b) the Assessor of Income Tax;

(c) the Chief Constable;

(d) the Collector of Customs and Excise;

(e) a constable (whether or not serving with the Financial
Crime Unit of the Isle of Man Constabulary);

(f) a customs officer (whether or not serving with the
Financial Crime Unit of the Isle of Man Constabulary).

(6) The Department of Home Affairs may by order
designate as permitted persons other persons who exercise
functions which it believes are of a public nature.

(7) But an order under subsection (6) must specify the
functions in respect of which the designation is made.

212. (1) Subsection (2) applies to information obtained under Disclosures by
section 211 from the Assessor of Income Tax. the Assessor:
further disclosure
(2) Such information must not be further disclosed except — P2002/29/437