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This is the original version (as it was originally enacted).
(1)A person shall not disclose any information which he has received in pursuance of this Act and which relates to any other person except—
(a)with the written consent of that other person ; or
(b)to the Treasury, the Commissioners of Inland Revenue or the Secretary of State ; or
(c)with a view to the institution of or otherwise for the purposes of any criminal proceedings under this Act or regulations made under this Act; or
(d)in accordance with regulations made under this Act; or
(e)to the government of a reciprocating country or an agency of such a government or to any international organisation designated for the purposes of section 10 above as the relevant international organisation.
(2)Any person who discloses any information in contravention of subsection (1) above shall be guilty of an offence and liable—
(a)on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or to both;
(b)on summary conviction, to a fine not exceeding the statutory maximum.
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