Part 3 (Disclosure of Information)
This part gives new powers to Her Majesty's Customs and Excise and Inland Revenue (now merged into Her Majesty's Revenue and Customs) to require the disclosure of information "for law enforcement purposes". It also clarifies the existing requirements to disclose information for criminal investigations, particularly in relation to confidential information held by public bodies.
Read more about this topic: Anti-terrorism, Crime And Security Act 2001
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