Search Legislation

Childcare Payments Act 2014


Section 28: Wrongful disclosure of information received by others from HMRC

134.Section 28 sets out the rules which apply where information received by others from HMRC is wrongfully disclosed.

135.Subsections (1) and (2) make it a criminal offence for a person who receives information from HMRC to pass on that information to others if it would allow a person to be identified. It does so by extending the existing offence in section 19 of the Commissioners for Revenue and Customs Act 2005, which protects information while it is held by HMRC, to also protect information that HMRC supplies to another person under section 27.

Back to top


Print Options


Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.


More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources

Impact Assessments

Impact Assessments generally accompany all UK Government interventions of a regulatory nature that affect the private sector, civil society organisations and public services. They apply regardless of whether the regulation originates from a domestic or international source and can accompany primary (Acts etc) and secondary legislation (SIs). An Impact Assessment allows those with an interest in the policy area to understand:

  • Why the government is proposing to intervene;
  • The main options the government is considering, and which one is preferred;
  • How and to what extent new policies may impact on them; and,
  • The estimated costs and benefits of proposed measures.