182A Double taxation: disclosure of information.

1

A person who discloses any information acquired by him in the exercise of his functions as a member of an advisory commission set up under the Arbitration Convention is guilty of an offence.

2

Subsection (1) above does not apply to any disclosure of information—

a

with the consent of the person who supplied the information to the commission, or

b

which has been lawfully made available to the public before the disclosure is made.

3

It is a defence for a person charged with an offence under this section to prove that at the time of the alleged offence he believed that the information in question had been lawfully made available to the public before the disclosure was made and had no reasonable cause to believe otherwise.

4

A person guilty of an offence under this section is liable—

a

on conviction on indictment, to imprisonment for a term not exceeding two years or a fine or both;

b

on summary conviction, to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum or both.

5

No prosecution for an offence under this section shall be instituted in England and Wales or in Northern Ireland except—

a

by the Board, or

b

by or with the consent of the Director of Public Prosecutions or, in Northern Ireland, the Director of Public Prosecutions for Northern Ireland.

6

In this section—

• “the Arbitration Convention” has the meaning given by section 815B(4) of the Taxes Act 1988;

• “the Board” means the Commissioners of Inland Revenue.