7. Disclosure of taxpayer information by the Commissioners

(1) The Commissioners may disclose required information that is taxpayer information (within the meaning of section 851A(1) of the Act of 1997) to the Probate Office where such information is required by the Probate Office to perform its functions under Part IV of the Act of 1965.

(2) Information disclosed under paragraph (1) may be used by the Probate Office solely for the purpose of performing the functions referred to in that paragraph.