Part 5

Information powers

Disclosure of information

Disclosure by Commission: Revenue and Customs information
57
1
Section 56(3) does not apply in relation to Revenue and Customs information disclosed to the Commission under section 54(1).
2
But any such information may not be further disclosed (whether under section 56(1) or otherwise) except with the consent of the Commissioners for Her Majesty's Revenue and Customs.
3
It is an offence for a responsible person to disclose information in contravention of subsection (2).
4
A person guilty of an offence under subsection (3) is liable—
a
on summary conviction, to imprisonment for a term not exceeding 12 months or to a fine not exceeding the statutory maximum, or both;
b
on conviction on indictment, to imprisonment for a term not exceeding 2 years or to a fine, or both.
5
It is a defence, where a responsible person is charged with an offence under subsection (3) of disclosing information, to prove that that person reasonably believed—
a
that the disclosure was lawful, or
b
that the information had already and lawfully been made available to the public.
6
In the application of this section to Northern Ireland, the reference to 12 months in subsection (4) is to be read as a reference to 6 months.
6A
In the application of this section to England and Wales, the reference in subsection (4)(a) to 12 months is to be read as a reference to the general limit in a magistrates’ court
7
In this section “Revenue and Customs information” means information held as mentioned in section 18(1) of the Commissioners for Revenue and Customs Act 2005.
8
In this section “responsible person” means a person who is or was—
a
a member of the Commission,
b
a member of the staff of the Commission,
c
a person acting on behalf of—
i
the Commission, or
ii
a member of the staff of the Commission, or
d
a member of a committee established by the Commission.
S. 57 modified (1.9.2013) by The Charities Act 2011 (Principal Regulators of Exempt Charities) Regulations 2013 (S.I. 2013/1764), regs. 1, 5(1)
S. 57 modified (1.9.2013) by The Charities Act 2011 (Principal Regulators of Exempt Charities) Regulations 2013 (S.I. 2013/1764), regs. 1, 5(2)
S. 57 modified (9.1.2023) by S.I. 2011/1726, reg. 6(2) (as amended by The Charities Act 2006 (Principal Regulators of Exempt Charities) (Amendment) Regulations 2022 (S.I. 2022/1290), regs. 1(1), 2(3)(b)(i))
S. 57 modified (9.1.2023) by S.I. 2011/1726, reg. 6(3) (as inserted by The Charities Act 2006 (Principal Regulators of Exempt Charities) (Amendment) Regulations 2022 (S.I. 2022/1290), regs. 1(1), 2(3)(c))
S. 57(6A) inserted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 24(2)