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Tax Collection and Management (Wales) Act 2016

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Changes over time for: Section 20

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Version Superseded: 07/02/2023

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Status:

Point in time view as at 18/10/2017. This version of this provision has been superseded.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

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(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

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