46. A person commits an offence if the person discloses any information received from the Commissioners for Her Majesty’s Revenue and Customs under regulation 35(1) and—
(a)the information relates to a person whose identity is specified in the disclosure or can be deduced from the disclosure,
(b)the disclosure is for a purpose other than specified in regulation 35(1), and
(c)the Commissioners have not given their prior consent to the disclosure.