Information etc.

Disclosure of information
18
1
Section 182 of the Finance Act 1989 (c. 26)
(disclosure of information by officials) is amended as follows.
2
In subsection (1)
(offence of disclosure by person holding information in exercise of certain functions)—
a
after “tax credit functions” insert “ , child trust fund functions ”, and
b
after paragraph (aa) insert—
ab
to a child trust fund of any identifiable person,
.
3
After subsection (2ZA) insert—
2ZB
In this section “child trust fund functions” means the functions relating to child trust funds—
a
of the Board and their officers,
b
of any person carrying out the administrative work of the General Commissioners or the Special Commissioners, or
c
of any person providing, or employed in the provision of, services to the Board or any person mentioned in paragraph (b) above.
4
In subsection (4)
(offence of disclosure by staff of auditors or ombudsmen)—
a
in paragraphs (b) and (c), after “tax credit functions” insert “ , child trust fund functions ”, and
b
after sub-paragraph (ia) of paragraph (c) insert—
ib
to a child trust fund of any identifiable person,
.
5
In subsection (5)(b)
(exception in case of consent), for “or to a tax credit” substitute “ , to a tax credit or to a child trust fund ”.
6
In subsection (10), after the definition of “the Board” insert—
“child trust fund” has the same meaning as in the Child Trust Funds Act 2004,
.
S. 18 in force at 1.1.2005 by S.I. 2004/2422, art. 2