- Latest available (Revised)
- Point in Time (22/03/2006)
- Original (As enacted)
No versions valid at: 22/03/2006
Point in time view as at 22/03/2006. This version of this cross heading contains provisions that are not valid for this point in time.
There are currently no known outstanding effects for the Finance Act 2006, Cross Heading: Wrongful disclosure.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Valid from 01/01/2007
25(1)A person commits an offence if—U.K.
(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.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
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.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
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:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
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: