Information

Disclosure to prosecuting authority
21
1
Disclosure is in accordance with this section (as mentioned in section 18(2)(b)) if made—
a
to a prosecuting authority, and
b
for the purpose of enabling the authority—
i
to consider whether to institute criminal proceedings in respect of a matter considered in the course of an investigation conducted by or on behalf of Her Majesty’s Revenue and Customs, or
ii
to give advice in connection with a criminal investigation (within the meaning of section 35(5)(b)) or criminal proceedings.
2
In subsection (1) “prosecuting authority” means—
a
the Director of Revenue and Customs Prosecutions,
b
in Scotland, the Lord Advocate or a procurator fiscal, and
c
in Northern Ireland, the Director of Public Prosecutions for Northern Ireland.
3
Information disclosed to a prosecuting authority in accordance with this section may not be further disclosed except—
a
for a purpose connected with the exercise of the prosecuting authority’s functions, or
b
with the consent of the Commissioners (which may be general or specific).
4
A person commits an offence if he contravenes subsection (3).
5
It is a defence for a person charged with an offence under this section to prove that he reasonably believed—
a
that the disclosure was lawful, or
b
that the information had already and lawfully been made available to the public.
6
A person guilty of an offence under this section shall be liable—
a
on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both, or
b
on summary conviction, to imprisonment for a term not exceeding 12 months, to a fine not exceeding the statutory maximum or to both.
7
A prosecution for an offence under this section may be instituted in England and Wales only—
a
by the Director of Revenue and Customs Prosecutions, or
b
with the consent of the Director of Public Prosecutions.
8
A prosecution for an offence under this section may be instituted in Northern Ireland only—
a
by the Commissioners, or
b
with the consent of the Director of Public Prosecutions for Northern Ireland.
9
In the application of this section to Scotland or Northern Ireland the reference in subsection (6)(b) to 12 months shall be taken as a reference to six months.