Section 69: Offence for certain further disclosures of information
235.Subsection (1) makes it an offence to further disclose protected information in the circumstances set out in that subsection. Subsection (2) provides exemptions from the offence. Subsection (3) excludes from the offence cases where the information has been disclosed by a relevant public authority and the subject matter of it is within the legislative competence of the Scottish Parliament. Subsection (4) provides a defence to the offence if the person reasonably believed the disclosure was lawful or that the information had already and lawfully been made public. Subsection (5) defines ‘protected information’ as ‘revenue and customs information’ which reveals the identity of the person to whom it relates and any ‘specified information’ disclosed by a ‘specified public authority’ (these expressions are defined in subsection (7)). Subsection (6) defines revenue and customs information for the purpose of this section. Subsection (7) defines ‘Commissioners of Revenue and Customs’; ‘enactment’; ‘public authority’ (by reference to the definition in section 68); ‘Revenue and Customs’; ‘specified anti-fraud organisation’ (by reference to the definition in section 68); ‘specified information’ (that is, information specified or described in an order made by the Secretary of State) and ‘specified public authority’ (that is, a public authority specified in an order made by the Secretary of State. See section 89 for further provisions about such orders.)
