Information
I1C1C4C5C7C6C9C10C11C12C13C15C14C16C23C24C26C25C27C31C28C30C29C32C33C34C36C35C39C4019Wrongful disclosure
1
A person commits an offence if he contravenes section 18(1) F4or (2A)F2... or 20(9) by disclosing revenue and customs information relating to a person whose identity—
a
is specified in the disclosure, or
b
can be deduced from it.
2
In subsection (1) “revenue and customs information relating to a person” means information about, acquired as a result of, or held in connection with the exercise of a function of the Revenue and Customs (within the meaning given by section 18(4)(c)) in respect of the person; but it does not include information about internal administrative arrangements of Her Majesty’s Revenue and Customs (whether relating to Commissioners, officers or others).
C23
It is a defence for a person charged with an offence under this section of disclosing information to prove that he reasonably believed—
a
that the disclosure was lawful, or
b
that the information had already and lawfully been made available to the public.
C2C8C17C20C21C18C19C22C37C384
A person guilty of an offence under this section shall be liable—
a
on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both, or
C8C17C20C21C18C19C22C37C385
A prosecution for an offence under this section may be instituted in England and Wales F1only by or with the consent of the Director of Public Prosecutions.
C8C17C20C21C18C19C22C37C386
A prosecution for an offence under this section may be instituted in Northern Ireland only—
a
by the Commissioners, or
b
with the consent of the Director of Public Prosecutions for Northern Ireland.
C3C8C17C20C21C18C19C22C37C387
In the application of this section to Scotland or Northern Ireland the reference in subsection (4)(b) to 12 months shall be taken as a reference to six months.