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Changes over time for: Section 19


Timeline of Changes
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.
Status:
Point in time view as at 01/04/2016.
Changes to legislation:
Revenue Scotland and Tax Powers Act 2014, Section 19 is up to date with all changes known to be in force on or before 25 July 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
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19Wrongful disclosure of protected taxpayer informationS
This section has no associated Explanatory Notes
(1)A person commits an offence if the person discloses protected taxpayer information contrary to section 15(1).
(2)It is a defence for a person charged with an offence under subsection (1) to prove that the person reasonably believed—
(a)that the disclosure was lawful under section 15, or
(b)that the information had already lawfully been made available to the public.
(3)A person who commits an offence under subsection (1) is liable—
(a)on summary conviction, to imprisonment for a term not exceeding 12 months or a fine not exceeding the statutory maximum (or both),
(b)on conviction on indictment, to imprisonment for a term not exceeding 2 years or a fine (or both).
(4)This section does not affect the pursuit of any remedy or the taking of any action in relation to a contravention of section 15(1).
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