6.—(1) After article 44 (information to be given) insert—
44A.—(1) The Commissioners for Her Majesty’s Revenue and Customs (“the Commissioners”) may disclose any information in their possession to the Scottish Ministers for the purposes of this Order.
(2) Paragraph (1) is without prejudice to any other power of the Commissioners to disclose information.
(3) No person, including a servant of the Crown, may disclose any information received from the Commissioners under paragraph (1) if—
(a)the information relates to a person whose identity is specified in the disclosure or can be deduced from the disclosure;
(b)the disclosure is not for the purposes of this Order; or
(c)the Commissioners have not given their prior consent to the disclosure.”.
(2) In article 45 (offences), in paragraph (1)(a)—
(a)at the end of head (xv) omit “and”; and
(b)after head (xvi) insert—
“or
(xvii)article 44A(3);”.
(3) For article 46 substitute—
46.—(1) Subject to paragraph (2), a person who commits an offence under this Order is liable on summary conviction to a fine not exceeding level 5 on the standard scale.
(2) A person who commits an offence in breach of article 44A(3) is liable—
(a)on summary conviction, to imprisonment for a term not exceeding 3 months, to a fine not exceeding the statutory maximum or to both; or
(b)on conviction on indictment, to imprisonment for a term not exceeding 2 years, to a fine or to both.”.