Part 1A

Apprenticeships , Technical Education Qualifications and other education and training: information sharing

General

Wrongful disclosure
40C
1
Information disclosed by
HMRC
under section 40A(1) or 40B(1) may not be disclosed by the recipient of the information to any other person without the consent of
HMRC
(except so far as permitted by section 40A(2) or 40B(2)).
2
If a person discloses, in contravention of subsection (1), any revenue and customs information relating to a person whose identity—
a
is specified in the disclosure, or
b
can be deduced from it,
section 19 of the Commissioners for Revenue and Customs Act 2005 (wrongful disclosure) applies in relation to that disclosure as it applies in relation to a disclosure of such information in contravention of section 20(9) of that Act.
Pt. 1A inserted (4.7.2016) by Enterprise Act 2016 (c. 12), ss. 26(1), 44(5); S.I. 2016/695, art. 2(a)
Words in Pt. 1A heading inserted (2.1.2018) by Technical and Further Education Act 2017 (c. 19), s. 47(2), Sch. 1 para. 26; S.I. 2017/1055, reg. 3(b)(ii)
Words in Pt. 1A heading inserted (30.9.2022) by Skills and Post-16 Education Act 2022 (c. 21), ss. 11(3), 36(3); S.I. 2022/965, reg. 3(6) (with regs. 4, 5)