Finance Act 2006

Wrongful disclosure

25 (1) A person commits an offence if—

(a) he discloses information about a person in contravention of paragraph 24(3), and

(b) the person’s identity is specified in the disclosure, or can be deduced from it.

(2) In sub-paragraph (1) “information about a person” means revenue and customs information relating to a person within the meaning of section 19(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11) (wrongful disclosure).

(3) It is a defence for a person charged with an offence under this paragraph 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.

(4) A person guilty of an offence under this paragraph is liable—

(a) on conviction on indictment, to imprisonment for a term not exceeding two years or a fine or both, or

(b) on summary conviction, to imprisonment for a term not exceeding twelve months or a fine not exceeding the statutory maximum or both.

(5) A prosecution for an offence under this paragraph may be brought in England and Wales only—

(a) by the Director of Revenue and Customs Prosecutions, or

(b) with the consent of the Director of Public Prosecutions.

(6) A prosecution for an offence under this paragraph may be brought in Northern Ireland only—

(a) by the Commissioners for Her Majesty’s Revenue and Customs, or

(b) with the consent of the Director of Public Prosecutions for Northern Ireland.

(7) In the application of this paragraph—

(a) in England and Wales, in relation to an offence committed before the commencement of section 282 of the Criminal Justice Act 2003 (c. 44), or

(b) in Scotland or Northern Ireland,

the reference in sub-paragraph (4)(b) to twelve months shall be read as a reference to six months.