Search Legislation

Commissioners for Revenue and Customs Act 2005

 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 21

 Help about opening options

Version Superseded: 27/03/2014

Status:

Point in time view as at 21/07/2008. This version of this provision has been superseded. Help about Status

Changes to legislation:

Commissioners for Revenue and Customs Act 2005, Section 21 is up to date with all changes known to be in force on or before 08 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

21Disclosure to prosecuting authorityU.K.

This section has no associated Explanatory Notes

(1)Disclosure is in accordance with this section (as mentioned in section 18(2)(b)) if made—

(a)to a prosecuting authority, and

(b)for the purpose of enabling the authority—

(i)to consider whether to institute criminal proceedings in respect of a matter considered in the course of an investigation conducted by or on behalf of Her Majesty’s Revenue and Customs, F1...

(ii)to give advice in connection with a criminal investigation (within the meaning of section 35(5)(b)) or criminal proceedings [F2, or

in the case of the Director of Revenue and Customs Prosecutions, to exercise his functions under, or in relation to, Part 5 or 8 of the Proceeds of Crime Act 2002 (c. 29).]

(2)In subsection (1) “prosecuting authority” means—

(a)the Director of Revenue and Customs Prosecutions,

(b)in Scotland, the Lord Advocate or a procurator fiscal, and

(c)in Northern Ireland, the Director of Public Prosecutions for Northern Ireland.

(3)Information disclosed to a prosecuting authority in accordance with this section may not be further disclosed except—

(a)for a purpose connected with the exercise of the prosecuting authority’s functions, or

(b)with the consent of the Commissioners (which may be general or specific).

(4)A person commits an offence if he contravenes subsection (3).

(5)It is a defence for a person charged with an offence under this section 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.

(6)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.

(7)A prosecution for an offence under this section may be instituted in England and Wales only—

(a)by the Director of Revenue and Customs Prosecutions, or

(b)with the consent of the Director of Public Prosecutions.

(8)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.

(9)In the application of this section to Scotland or Northern Ireland the reference in subsection (6)(b) to 12 months shall be taken as a reference to six months.

Textual Amendments

F2S. 21(1)(b)(iii) and preceding word inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 164(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)

Modifications etc. (not altering text)

Commencement Information

I1S. 21 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

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

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 Schedules only

The 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?