(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,”.