This section applies to any information which is held—
Information to which this section applies may be supplied to—
for the purpose of enabling or assisting the recipient to exercise any function in connection with the operation of the student loans scheme.
Information to which this section applies may also be supplied to—
for the purpose of enabling or assisting the recipient to exercise any function in connection with regulations under section 22 so far as having effect in relation to grants under that section.
Information supplied under subsection (2) or (2A) shall not be supplied by the recipient to any other person or body unless it is supplied—
Subsections (2) , (2A) and (3) extend only to the supply of information by or under the authority of the Commissioners of Inland Revenue.
This section does not limit the circumstances in which information may be supplied apart from this section.
In this section—
and in this subsection any reference to a provision of this Act includes a reference to any corresponding Northern Ireland legislation.
Where the Commissioners for Her Majesty's Revenue and Customs provide information to a person under this Act, section 19 of the Commissioners for Revenue and Customs Act 2005 (wrongful disclosure) shall apply to the disclosure of the information by the person as it applies to the disclosure of information in contravention of a provision of that Act.
But section 19 shall not apply to disclosure—
In subsection (7)—
In the application of section 18(2)(c) and (d) of that Act by virtue of subsection (8)(c) above a reference to functions of the Revenue and Customs shall be taken as a reference to functions of the person making the disclosure in connection with student grants or loans.
In the application of section 19 of that Act by virtue of subsection (7) above "revenue and customs information" means information provided by the Commissioners (but subject to the express exclusion in section 19(2)).