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National Lottery Act 2006

Commentary on Sections

Section 2: Disclosure of information

8.This section inserts new section 4B into the 1993 Act to allow the Commissioners for Her Majesty’s Revenue and Customs (HMRC) and the National Lottery Commission to exchange information. Subsections (3) and (4) places limitations on the further disclosure of information received under this section. In particular, subsection (4)(f) allows such further disclosure to the National Audit Office for the purposes of some of their functions under the National Audit Act 1983 (economy, efficiency and effectiveness examinations).

9.This section also inserts new section 4C into the 1993 Act which makes the wrongful disclosure of information received from HMRC relating to an identifiable person a criminal offence carrying a maximum penalty of imprisonment for up to 2 years and an unlimited fine. This is similar to the offence in section 19 of the Commissioners for Revenue and Customs Act 2005 which applies to HMRC officials.

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