19Wrongful disclosureU.K.
This section has no associated Explanatory Notes
(1)A person commits an offence if he contravenes section 18(1)[or (2A)] or 20(9) by disclosing revenue and customs information relating to a person whose identity—
(a)is specified in the disclosure, or
(b)can be deduced from it.
(2)In subsection (1) “revenue and customs information relating to a person” means information about, acquired as a result of, or held in connection with the exercise of a function of the Revenue and Customs (within the meaning given by section 18(4)(c)) in respect of the person; but it does not include information about internal administrative arrangements of Her Majesty’s Revenue and Customs (whether relating to Commissioners, officers or others).
(3)It is a defence for a person charged with an offence under this section of disclosing information to prove that he reasonably believed—
(a)that the disclosure was lawful, or
(b)that the information had already and lawfully been made available to the public.
(4)A person guilty of an offence under this section shall be liable—
(a)on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both, or
(b)on summary conviction, to imprisonment for a term not exceeding 12 months, to a fine not exceeding the statutory maximum or to both.
(5)A prosecution for an offence under this section may be instituted in England and Wales [only by or with the consent of the Director of Public Prosecutions.]
(6)A prosecution for an offence under this section may be instituted in Northern Ireland only—
(a)by the Commissioners, or
(b)with the consent of the Director of Public Prosecutions for Northern Ireland.
(7)In the application of this section to Scotland or Northern Ireland the reference in subsection (4)(b) to 12 months shall be taken as a reference to six months.
(8)This section is without prejudice to the pursuit of any remedy or the taking of any action in relation to a contravention of section 18(1)[or (2A)] or 20(9) (whether or not this section applies to the contravention).
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