Chwilio Deddfwriaeth

Chwiliad Uwch

Revenue Scotland and Tax Powers Act 2014

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Offence of wrongful disclosure

19Wrongful disclosure of protected taxpayer information

(1)A person commits an offence if the person discloses protected taxpayer information contrary to section 15(1).

(2)It is a defence for a person charged with an offence under subsection (1) to prove that the person reasonably believed—

(a)that the disclosure was lawful under section 15, or

(b)that the information had already lawfully been made available to the public.

(3)A person 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 not exceeding the statutory maximum (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 15(1).

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Nodiadau Esboniadol

Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

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