31.—(1) The Commissioners of Her Majesty’s Revenue and Customs, a general customs official and an enforcement authority may exchange information for the purposes of these Regulations, and may divulge information to the enforcement authorities in Wales, England and Northern Ireland for the purposes of this Part or the equivalent legislation in those jurisdictions.
(2) Paragraph (1) is without prejudice to any other power of the Commissioners, any general customs official or any enforcement authority to disclose information.
(3) No person, including a servant of the Crown, may disclose any information received from the Commissioners or a general customs official under paragraph (1) if—
(a)the information relates to a person whose identity—
(i)is specified in the disclosure; or
(ii)can be deduced from the disclosure;
(b)the disclosure is for a purpose other than the purposes specified in paragraph (1); and
(c)the Commissioners have not given their prior consent to the disclosure.