Apprenticeships, Skills, Children and Learning Act 2009

[F140CWrongful disclosureE+W+S

This adran has no associated Nodiadau Esboniadol

(1)Information disclosed by HMRC under section 40A(1) or 40B(1) may not be disclosed by the recipient of the information to any other person without the consent of HMRC (except so far as permitted by section 40A(2) or 40B(2)).

(2)If a person discloses, in contravention of subsection (1), any revenue and customs information relating to a person whose identity—

(a)is specified in the disclosure, or

(b)can be deduced from it,

section 19 of the Commissioners for Revenue and Customs Act 2005 (wrongful disclosure) applies in relation to that disclosure as it applies in relation to a disclosure of such information in contravention of section 20(9) of that Act.]

Textual Amendments