Textual Amendments
F1Pt. 2A (ss. 26A-26G) inserted (6.10.2010) by Criminal Justice and Licensing (Scotland) Act 2010 (asp 13), ss. 97(3), 206(1); S.S.I. 2010/339, art. 2
(1)This section applies to the following data—
(a)data relating to a particular person obtained by or on behalf of Audit Scotland for the purpose of carrying out a data matching exercise, and
(b)the results of such an exercise.
(2)Data to which this section applies may be disclosed by or on behalf of Audit Scotland if the disclosure is—
(a)for, or in connection with, a purpose for which a data matching exercise is carried out,
(b)to a Scottish audit agency, or a related party, for, or in connection with a function of that audit agency under—
(i)Part 2 of this Act, or
(ii)Part 7 of the Local Government (Scotland) Act 1973 (c.65) (finance),
(c)to a United Kingdom audit agency, or a related party, for, or in connection with, a function of that audit agency corresponding or similar to—
(i)the functions of a Scottish audit agency, or
(ii)the functions of Audit Scotland under this Part, or
(d)in pursuance of a duty imposed by or under an enactment.
(3)“Scottish audit agency”, for the purpose of subsections (2)(b) and (c)(i), means—
(a)the Auditor General, or
(b)the Accounts Commission.
(4)“United Kingdom audit agency”, for the purposes of subsection (2)(c), means—
[F2(a)the Comptroller and Auditor General,]
[F3(b)the Secretary of State,
(ba)the Minister for the Cabinet Office,
(bb)a local auditor within the meaning of the Local Audit and Accountability Act 2014,]
(c)the Auditor General for Wales,
(d)the Comptroller and Auditor General for Northern Ireland, or
(e) a person designated as a local government auditor under article 4 of the Local Government (Northern Ireland) Order 2005 ( S.I. 2005/1968 (NI.18)).
(5) “ Related party ”, in relation to a Scottish or United Kingdom audit agency means—
(a)a person acting on its behalf,
(b)a body or office holder whose accounts are required to be audited by it or by a person appointed by it, or
(c)a person appointed by it to audit those accounts.
(6)If the data used for a data matching exercise includes patient data—
(a) subsection (2)(a) applies only so far as the purpose for which the disclosure is made relates to a relevant NHS body, and
(b)subsection (2)(b) or (c) applies only so far as the function for, or in connection with, which the disclosure is made relates to such a body.
(7)In subsection (6)—
“ patient data ” has the same meaning as section 26B(4), and
“ relevant NHS body ” means—
an NHS body as defined in section 22(1) of the Community Care and Health (Scotland) Act 2002 (asp 5),
[F4 a body mentioned in paragraph (a), (b) or (c) of paragraph 4(12) of Schedule 9 to the Local Audit and Accountability Act 2014 (“relevant NHS body”);]
a Welsh NHS body as defined in section 60 of the Public Audit (Wales) Act 2004 (c.23),
a
(8)Data disclosed under subsection (2) may not be further disclosed except—
(a)for, or in connection with—
(i)the purpose for which it was disclosed under subsection (2)(a), or
(ii)the function for which it was disclosed under subsection (2)(b) or (c),
(b)otherwise for the investigation or prosecution of an offence, or
(c)in pursuance of a duty imposed by or under an enactment.
(9)Except as authorised by subsections (2) and (8), a person who discloses data to which this section applies is guilty of an offence and liable—
(a)on summary conviction, to imprisonment for a term not exceeding 12 months, to a fine or to both, or
(b)on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both.]
Textual Amendments
F2S. 26D(4)(a) substituted (1.4.2012) by Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 5 para. 24; S.I. 2011/2576, art. 5
F3S. 26D(4)(b)-(bb) substituted for s. 26D(4)(b) (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 47(2); S.I. 2015/841, art. 3(x) (with Sch. para. 2) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
F4Words in s. 26D(7) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 47(3); S.I. 2015/841, art. 3(x) (with Sch. para. 2) (as amended (27.6.2016) by S.I. 2016/675, art. 2)