- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (15/06/2022)
- Gwreiddiol (Fel y'i Deddfwyd)
No versions valid at: 15/06/2022
Point in time view as at 15/06/2022. This version of this provision is not valid for this point in time.
There are currently no known outstanding effects for the Economic Crime (Transparency and Enforcement) Act 2022, Section 40.
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Yn ddilys o 01/08/2022
(1)The Commissioners for Her Majesty’s Revenue and Customs may disclose information to the Secretary of State or the registrar for the purpose of the taking of action in connection with an offence under this Part.
(2)For the purposes of this section, the taking of action in connection with an offence under this Part includes any of the following—
(a)investigating whether an offence has been committed;
(b)prosecuting an offence;
(c)imposing financial penalties for conduct amounting to an offence.
(3)A person who receives information as a result of this section—
(a)may not use the information other than for the purpose of the taking of action in connection with an offence under this Part;
(b)may not further disclose the information unless the disclosure is necessary for the taking of action in connection with an offence under this Part.
(4)It is an offence for a person to disclose, in contravention of subsection (3)(b), any revenue and customs information relating to a person whose identity—
(a)is specified in the disclosure, or
(b)can be deduced from it.
(5)It is a defence for a person charged with an offence under subsection (4) to prove that the person reasonably believed—
(a)that the disclosure was lawful, or
(b)that the information had already lawfully been made available to the public.
(6)Subsections (4) to (7) of section 19 of the Commissioners for Revenue and Customs Act 2005 apply to an offence under subsection (4) as they apply to an offence under that section.
(7)In this section “revenue and customs information relating to a person” has the same meaning as in section 19 of the Commissioners for Revenue and Customs Act 2005 (see section 19(2) of that Act).
Commencement Information
I1S. 40 not in force at Royal Assent, see s. 69
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