Search Legislation

Tax Collection and Management (Wales) Act 2016

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 20

 Help about opening options

Version Superseded: 07/02/2023

Alternative versions:

Status:

Point in time view as at 01/04/2018. This version of this provision has been superseded. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 20. Help about Changes to Legislation

20Offence of wrongful disclosure of protected taxpayer informationE+W

This section has no associated Explanatory Notes

(1)An individual who discloses information in contravention of section 17(1) commits an offence.

(2)It is a defence for an individual charged with an offence under subsection (1) to prove that the individual reasonably believed—

(a)that the disclosure of the information was permitted by section 18, or

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

(3)An individual who commits an offence under subsection (1) is liable—

(a)on summary conviction, to imprisonment for a term not exceeding 12 months or a fine (or both);

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

(4)This section does not affect the pursuit of any remedy or the taking of any action in relation to a contravention of section 17(1).

Commencement Information

I1S. 20 in force at 18.10.2017 by S.I. 2017/954, art. 2

Back to top

Options/Help

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?