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Changes over time for: Section 20
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 07/02/2023.
Changes to legislation:
There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 20.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
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 [the general limit in a magistrates’ court] 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).
Textual Amendments
Commencement Information
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