(1)A person commits an offence if the person discloses information in contravention of section 8(3) or (4).
(2)It is a defence for a person charged with an offence under subsection (1) to prove that the person reasonably believed that the disclosure of the information was lawful.
(3)A person commits an offence if the person uses information in contravention of section 8(6).
(4)It is a defence for a person charged with an offence under subsection (3) to prove that the person reasonably believed that the use of the information was lawful.
(5)Section 19(4) to (7) of the Commissioners for Revenue and Customs Act 2005 apply to an offence under this section as they apply to an offence under section 19 of that Act.
(6)This section is without prejudice to the pursuit of any remedy or the taking of any action in relation to a contravention of section 8(1), (3), (4) or (6) (whether or not this section applies to the contravention).