3 Disclosure of information.E+W+N.I.
(1)Where any information [F1to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2)] has been disclosed by [F2Her Majesty’s Revenue and Customs] to any member of the Serious Fraud Office for the purposes of any prosecution of [F3an offence relating to a former Inland Revenue matter], that information may be disclosed by any member of the Serious Fraud Office—
(a)for the purposes of any prosecution of which that Office has the conduct;
(b)to [F4the Revenue and Customs Prosecutions Office] for the purposes of any prosecution of [F3an offence relating to a former Inland Revenue matter]; and
(c)to the Director of Public Prosecutions for Northern Ireland for the purposes of any prosecution of [F3an offence relating to a former Inland Revenue matter],
but not otherwise.
(2)Where the Serious Fraud Office has the conduct of any prosecution of an offence which does not relate to inland revenue, the court may not prevent the prosecution from relying on any evidence under section 78 of the M1Police and Criminal Evidence Act 1984 (discretion to exclude unfair evidence) by reason only of the fact that the information concerned was disclosed by [F2Her Majesty’s Revenue and Customs] for the purposes of any prosecution of [F3an offence relating to a former Inland Revenue matter].
(3)Where any information is subject to an obligation of secrecy imposed by or under any enactment other than an enactment contained in the M2Taxes Management Act 1970, the obligation shall not have effect to prohibit the disclosure of that information to any person in his capacity as a member of the Serious Fraud Office but any information disclosed by virtue of this subsection may only be disclosed by a member of the Serious Fraud Office for the purposes of any prosecution in England and Wales, Northern Ireland or elsewhere and may only be disclosed by such a member if he is designated by the Director for the purposes of this subsection.
(4)Without prejudice to his power to enter into agreements apart from this subsection, the Director may enter into a written agreement for the supply of information to or by him subject, in either case, to an obligation not to disclose the information concerned otherwise than for a specified purpose.
(5)Subject to subsections (1) and (3) above and to any provision of an agreement for the supply of information which restricts the disclosure of the information supplied, information obtained by any person in his capacity as a member of the Serious Fraud Office may be disclosed by any member of that Office designated by the Director for the purposes of this subsection—
(a)to any government department or Northern Ireland department or other authority or body discharging its functions on behalf of the Crown (including the Crown in right of Her Majesty’s Government in Northern Ireland);
(b)to any competent authority;
[F5(c)for the purposes of any criminal investigation or criminal proceedings, whether in the United Kingdom or elsewhere]
(d)for the purposes of assisting any public or other authority for the time being designated for the purposes of this paragraph by an order made by the Secretary of State to discharge any functions which are specified in the order.
(6)The following are competent authorities for the purposes of subsection (5) above—
(a)an inspector appointed under Part XIV of the M3Companies Act 1985 F6...;
(b)an Official Receiver;
(c)the Accountant in Bankruptcy;
[F7(d)the official receiver for Northern Ireland;]
[F8(e)a person appointed under—
(i)section 167 of the Financial Services and Markets Act 2000 (general investigations),
(ii)section 168 of that Act (investigations in particular cases),
(iii)section 169(1)(b) of that Act (investigation in support of overseas regulator),
(iv)section 284 of that Act (investigations into affairs of certain collective investment schemes), or
(v)regulations made as a result of section 262(2)(k) of that Act (investigations into open-ended investment companies),
to conduct an investigation;
(f)a body corporate established in accordance with section 212(1) of the Financial Services and Markets Act 2000 (compensation scheme manager);]
(l)any body having supervisory, regulatory or disciplinary functions in relation to any profession or any area of commercial activity; F9...
(m)any person or body having, under the law of any country or territory outside the United Kingdom, functions corresponding to any of the functions of any person or body mentioned in any of the foregoing paragraphs.
[F10(n)any person or body having, under the Treaty on European Union or any other treaty to which the United Kingdom is a party, the function of receiving information of the kind in question,
(o)any person or body having, under the law of any country or territory outside the United Kingdom, the function of receiving information relating to the proceeds of crime]
(7)An order under subsection (5)(d) above may impose conditions subject to which, and otherwise restrict the circumstances in which, information may be disclosed under that paragraph.
[F11(8)In subsections (1) and (2) “former Inland Revenue matter” means a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30.]
Textual Amendments
F1Words in s. 3(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 35(1)(a); S.I. 2005/1126, art. 2(2)(h); S.I. 2005/1126, art. 2(2)(h)
F2Words in s. 3(1)(2) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 35(1)(b); S.I. 2005/1126, art. 2(2)(h); S.I. 2005/1126, art. 2(2)(h)
F3Words in s. 3(1)(2) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 35(1)(c); S.I. 2005/1126, art. 2(2)(h); S.I. 2005/1126, art. 2(2)(h)
F4Words in s. 3(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 35(1)(d); S.I. 2005/1126, art. 2(2)(h); S.I. 2005/1126, art. 2(2)(h)
F5S. 3(5)(c) substituted (26.4.2004) by Crime (International Co-operation) Act 2003 (c. 32), ss. 80(a), 94(1); S.I. 2004/786, art. 3(1)(2)
F6Words in s. 3(6)(a) omitted (1.10.2009) by virtue of The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 89 (with art. 10)
F7S. 3(6)(d) substituted (N.I.) (1.10.1991) by S.I. 1989/2405 (N.I. 19), arts. 1(2), 381, Sch. 9 Pt. II para. 57; S.R. 1991/411, art. 2.
F8S. 3(6)(e)(f) substituted (1.12.2001) for s. 3(6)(e)-(k) by S.I. 2001/3649, arts. 1, 308
F9Word in s. 3(6)(l) repealed (26.4.2004) by Crime (International Co-operation) Act 2003 (c. 32), ss. 80, 94(1), Sch. 6; S.I. 2004/786, art. 3(1)-(3)
F10S. 3(6)(n)(o) inserted (26.4.2004) by Crime (International Co-operation) Act 2003 (c. 32), ss. 80(b), 94(1); S.I. 2004/786, art. 3(1)(2)
F11S. 3(8) added (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 35(2); S.I. 2005/1126, art. 2(2)(h)
Marginal Citations