Information etc.

I118Disclosure of information

1

Section 182 of the Finance Act 1989 (c. 26) (disclosure of information by officials) is amended as follows.

2

In subsection (1) (offence of disclosure by person holding information in exercise of certain functions)—

a

after “tax credit functions” insert “ , child trust fund functions ”, and

b

after paragraph (aa) insert—

ab

to a child trust fund of any identifiable person,

3

After subsection (2ZA) insert—

2ZB

In this section “child trust fund functions” means the functions relating to child trust funds—

a

of the Board and their officers,

b

of any person carrying out the administrative work of the General Commissioners or the Special Commissioners, or

c

of any person providing, or employed in the provision of, services to the Board or any person mentioned in paragraph (b) above.

4

In subsection (4) (offence of disclosure by staff of auditors or ombudsmen)—

a

in paragraphs (b) and (c), after “tax credit functions” insert “ , child trust fund functions ”, and

b

after sub-paragraph (ia) of paragraph (c) insert—

ib

to a child trust fund of any identifiable person,

5

In subsection (5)(b) (exception in case of consent), for “or to a tax credit” substitute “ , to a tax credit or to a child trust fund ”.

6

In subsection (10), after the definition of “the Board” insert—

child trust fund” has the same meaning as in the Child Trust Funds Act 2004,