- Latest available (Revised)
- Original (As enacted)
Prospective version(s) available. Show Timeline of Changes
The version on screen is currently in force, but there is a version available (prospective version) to show how it could change.
The prospective version will remain prospective until a date is appointed by an appropriate person or body to bring those changes into force.
To see the prospective version, use the Show Timeline of Changes feature under ‘Advanced Features’.
Commencement Orders listed in the ‘Changes to Legislation’ box as not yet applied may bring changes and effects in the prospective version into force.
There are outstanding changes not yet made by the legislation.gov.uk editorial team to Criminal Law (Consolidation) (Scotland) Act 1995. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
This section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
This section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.
(1)Where any information [F1to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2)]F1 has been disclosed by [F2Her Majesty’s Revenue and Customs]F2 for the purposes of any prosecution of an offence [F3relating to a former Inland Revenue matter]F3, that information may be disclosed by the Lord Advocate for the purposes of any prosecution of an offence—
(a)in respect of which a direction has been given under section 27(1)(a) of this Act; or
(b)relating to inland revenue,
but not otherwise.
(2)Where any information is subject to an obligation of secrecy imposed by or under any enactment [F4and is not information to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2)]F4, the obligation shall not have effect to prohibit the disclosure of that information to a nominated officer but any information disclosed by virtue of this subsection may only be disclosed by the Lord Advocate for the purpose of a prosecution in Scotland or elsewhere.
(3)Without prejudice to his power to enter into an agreement apart from this subsection, the Lord Advocate may enter into an agreement for the supply of information to or by him subject, in either case, to an obligation not to disclose the information concerned otherwise than for a specified purpose.
(4)Subject to subsections (1) and (2) above and to any provision of an agreement for the supply of information which restricts the disclosure of the information supplied, information obtained by a nominated officer may be disclosed—
(a)to any government department, or any Northern Ireland Department, or other authority or body discharging its functions on behalf of the Crown (including the Crown in right of Her Majesty’s Government in Northern Ireland);
(b)to any competent authority;
(c)for the purposes of any prosecution in Scotland or elsewhere; and
(d)for the purposes of assisting any public or other authority for the time being designated for the purpose of this paragraph by an order made by the Secretary of State to discharge any functions which are specified in the order.
(5)The following are competent authorities for the purposes of subsection (4) above—
(b)the Accountant in Bankruptcy;
(c)an Official Receiver;
(d)the Official Receiver for Northern Ireland;
[F6(e)a person appointed under—
(i)section 167 of the Financial Services and Markets Act 2000 (general investigations),
(ii)section 168 of that Act (investigations in particular cases),
(iii)section 169(1)(b) of that Act (investigation in support of overseas regulator),
(iv)section 284 of that Act (investigations into affairs of certain collective investment schemes), or
(v)regulations made as a result of section 262(2)(k) of that Act (investigations into open-ended investment companies),
to conduct an investigation;
(f)a body corporate established in accordance with section 212(1) of the Financial Services and Markets Act 2000 (compensation scheme manager);]
(6)An order under subsection (4)(d) above may impose conditions subject to which, and otherwise restrict the circumstances in which, information may be disclosed under that paragraph.
[F7(7)In subsection (1) above “former Inland Revenue matter” means a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30.F7]
Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: