28Wrongful disclosure of information received by others from HMRC
This section has no associated Explanatory Notes
(1)If revenue and customs information relating to a person is disclosed in contravention of section 27(3) and the identity of the person—
(a)is specified in the disclosure, or
(b)can be deduced from it,
section 19 of the Commissioners for Revenue and Customs Act 2005 (wrongful disclosure) applies in relation to the disclosure as it applies in relation to a disclosure of such information in contravention of section 20(9) of that Act.
(2)“Revenue and customs information relating to a person” has the meaning given by section 19(2) of the Commissioners for Revenue and Customs Act 2005.