http://www.legislation.gov.uk/ukpga/1992/48/section/51Finance (No. 2) Act 1992 An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1992-07-16texttext/xmlenStatute Law Database2024-05-17Expert Participation2021-08-01 Part II Income Tax, Corporation Tax and Capital Gains TaxChapter I General Double taxation relief The Arbitration Convention.511. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3The following section shall be inserted after section 182 of the Finance Act 1989 (disclosure of information)— Double taxation: disclosure of information.182A1A 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.2Subsection (1) above does not apply to any disclosure of information—awith the consent of the person who supplied the information to the commission, orbwhich has been lawfully made available to the public before the disclosure is made.3It 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.4A person guilty of an offence under this section is liable—aon conviction on indictment, to imprisonment for a term not exceeding two years or a fine or both;bon summary conviction, to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum or both.5No prosecution for an offence under this section shall be instituted in England and Wales or in Northern Ireland except—aby the Board, orbby or with the consent of the Director of Public Prosecutions or, in Northern Ireland, the Director of Public Prosecutions for Northern Ireland.6In 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.1989 c. 26. S. 51(1)(2) repealed (1.4.2010) (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)