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7. After section 28 insert—
28A.—(1) This section applies where a relevant officer discloses to any other person in such a manner as to identify a person—
(a)any declaration by, or assessment on, the person for the purposes of the levy under section 27, or
(b)any other information concerning the person obtained under section 27E or 28.
(2) The relevant officer commits an offence unless the disclosure is made—
(a)for the purposes of section 28 or of a report of any proceedings before an appeal tribunal under that section, or
(b)for the purposes of, or of a report of—
(i)proceedings for the recovery from the person of any amount due under section 28 by way of the levy, or
(ii)any criminal proceedings.
(3) A person guilty of an offence under this section is liable to a fine not exceeding level 4 on the standard scale.
(4) In this section—
“appeal tribunal” means a tribunal established in pursuance of section 29, and
“relevant officer” means a member, officer or servant of—
the Levy Board, or
an appeal tribunal.”
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