SCHEDULES

SCHEDULE 25U.K.Mutual assistance for recovery of taxes etc

Onward disclosure of information received from HMRCU.K.

5(1)It is a defence for a person charged with an offence under paragraph 4 to prove that the person reasonably believed—U.K.

(a)that the disclosure was lawful, or

(b)that the information had already and lawfully been made available to the public.

(2)A person guilty of an offence under paragraph 4 is liable—

(a)on conviction on indictment, to imprisonment for a term not exceeding 2 years or a fine, or both;

(b)on summary conviction, to imprisonment for a term not exceeding [F112 months] [F1the general limit in a magistrates’ court] or a fine not exceeding the statutory maximum, or both.

(3)A prosecution for an offence under paragraph 4 may be instituted in England and Wales [F2only by or with the consent of the Director of Public Prosecutions.]

(4)A prosecution for an offence under paragraph 4 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.

(5)In the application of this paragraph—

(a)in England and Wales, in relation to an offence committed before [F32 May 2022], or

(b)in Northern Ireland,

the reference in sub-paragraph (2)(b) to [F412 months] [F4the general limit in a magistrates’ court] is to be read as a reference to 6 months.

Textual Amendments