Page 783 - IOM Law Society Rules Book

c.13 Proceeds of Crime Act 2008 405

(2) But such information may be disclosed to the Assessor
of Income Tax.

(3) If a person mentioned in section 210 (“A”) makes a
disclosure of information for a purpose specified in subsection (1), A
may make any further disclosure of the information by the person to
whom it is disclosed subject to such conditions as A thinks fit.

(4) Such a person must not further disclose the information
in contravention of the conditions.

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

(6) 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]

(7) A designated function is a function which the
Department of Home Affairs thinks is a function of a public nature
and which it designates by order.

Overseas purposes

214. (1) Section 57 of the Anti-Terrorism and Crime Act 2003 Restriction on
(restrictions on disclosure of information for overseas purposes) disclosure for
applies to a disclosure of information authorised by section overseas purposes
213(1)(a) or (b). P2002/29/442

[c.6]
(2) In the application of section 57 of the Anti-Terrorism
and Crime Act 2003 by virtue of subsection (1), section 59
(interpretation) of that Act must be ignored and the following
subsection is substituted for subsection (2) of section 57 of that
Act —

“(2) In subsection (1) the reference, in relation to
a direction, to a relevant disclosure is a reference to a
disclosure which —

(a) is made for a purpose authorised by section
213(1)(a) or (b) of the Proceeds of Crime Act
2008; and

(b) is of any such information as is described in
the direction.”.