Part 15Film production
Chapter 3Film tax relief
Miscellaneous
1207Wrongful disclosure
1
A person (“X”) commits an offence if—
a
X discloses revenue and customs information relating to a person (as defined in section 19(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11)),
b
the identity of the person to whom the information relates is specified in the disclosure or can be deduced from it, and
c
the disclosure contravenes section 1206(3) above.
2
If a person (“Y”) is charged with an offence under subsection (1), it is a defence for Y to prove that Y reasonably believed—
a
that the disclosure was lawful, or
b
that the information had already and lawfully been made available to the public.
3
A person guilty of an offence under subsection (1) is liable—
a
on conviction on indictment, to imprisonment for a term not exceeding two years or a fine or both, or
b
on summary conviction, to imprisonment for a term not exceeding 12 months or a fine not exceeding the statutory maximum or both.
4
A prosecution for an offence under subsection (1) may be brought 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.
5
A prosecution for an offence under subsection (1) may be brought in Northern Ireland only—
a
by the Commissioners for Her Majesty’s Revenue and Customs, or
b
with the consent of the Director of Public Prosecutions for Northern Ireland.
6
In the application of this section—
a
in England and Wales, in relation to an offence committed before the commencement of section 282 of the Criminal Justice Act 2003 (c. 44), or
b
in Northern Ireland,
the reference in subsection (3)(b) to 12 months is to be read as a reference to 6 months.