PART 5

Digital government
CHAPTER 5

Sharing for research purposes

Information disclosed by the Welsh Revenue Authority
68
1
Subsection (2) applies to personal information—
a
in which the identity of a particular person is specified or from which the identity of a particular person can be deduced, whether from the information itself or from that information taken together with any other published information, and
b
which—
i
is disclosed under section 64(1) (disclosure for research purposes) by the Welsh Revenue Authority, or
ii
is disclosed under section 64(1) by a person other than the Welsh Revenue Authority and is derived from information disclosed under section 64(5) by the Welsh Revenue Authority,
and is received by a person (“P”) under section 64(1).
2
Personal information to which this subsection applies may not be disclosed—
a
by P, or
b
by a person to whom the information is disclosed by virtue of subsection (3).
3
Subsection (2) does not apply to a disclosure—
a
to a person by whom the research referred to in section 64(1) is being or is to be carried out, or
b
for the purposes of enabling anything that is to be published as a result of the research to be reviewed before publication, where the disclosure is made to a person who is accredited under section 71 as a person to whom such information may be disclosed for that purpose.
4
Subsection (5) applies to personal information which—
a
identifies a particular person, and
b
is disclosed by the Welsh Revenue Authority under section 64(5) (disclosure for processing) and received by a person (“P”).
5
Personal information to which this subsection applies may not be disclosed—
a
by P, or
b
by any other person who has received it under section 64(5).
6
Subsection (5) does not apply to a disclosure under section 64(1).
7
Subsection (2) or (5) does not apply to a disclosure which is made with the consent of the Welsh Revenue Authority (which may be general or specific).
8
A person who contravenes subsection (2) or (5) is guilty of an offence.
9
It is a defence for a person charged with an offence under subsection (8) to prove that the person reasonably believed—
a
that the disclosure was lawful, or
b
that the information had already and lawfully been made available to the public.
10
A person who is guilty of an offence under subsection (8) is liable—
a
on summary conviction, to imprisonment for a term not exceeding the general limit in a magistrates’ court, to a fine, or to both;
b
on conviction on indictment to imprisonment for a term not exceeding two years, to a fine or to both.
11
In the application of subsection (10)(a) to an offence committed before 2 May 2022 the reference to the general limit in a magistrates’ court is to be read as a reference to 6 months.
S. 68 in force at 1.4.2018 for specified purposes by S.I. 2018/342, reg. 3(2)
S. 68 in force at 1.5.2018 in so far as not already in force by S.I. 2018/382, reg. 3(ee)
Words in s. 68(11) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1
Words in s. 68(11) substituted (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), 2(1), Sch. Pt. 1
Words in s. 68(10)(a) substituted (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), 2(1), Sch. Pt. 1