Commissioners for Revenue and Customs Act 2005

29 Confidentiality, &c. U.K.

(1) Where Her Majesty’s Inspectors of Constabulary, the Scottish inspectors or the Northern Ireland inspectors obtain information in the course of exercising a function by virtue of section 27—

(a) they may not disclose it without the consent of the Commissioners, and

(b) they may not use it for any purpose other than the exercise of the function by virtue of section 27.

(2) A report of an inspection by virtue of section 27 may not include information relating to a specified person without his consent.

(3) Where the [F1 Director General of the Independent Office for Police Conduct] or a person acting on [F2 the Director General’s] behalf obtains information from the Commissioners or an officer of Revenue and Customs, or from the Parliamentary Commissioner for Administration, in the course of exercising a function by virtue of section 28—

(a) the [F3 Director General] or person shall comply with any restriction on disclosure imposed by regulations under that section (and those regulations may, in particular, prohibit disclosure generally or only in specified circumstances or only without the consent of the Commissioners), and

(b) the [F4 Director General] or person may not use the information for any purpose other than the exercise of the function by virtue of that section.

(4) A person commits an offence if he contravenes a provision of this section.

(5) It is a defence for a person charged with an offence under this section of disclosing or using information to prove that he reasonably believed—

(a) that the disclosure or use was lawful, or

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

(6) A person guilty of an offence under this section shall be liable—

(a) on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both, or

(b) on summary conviction, to imprisonment for a term not exceeding [F5 12 months] [F5 the general limit in a magistrates’ court], to a fine not exceeding the statutory maximum or to both.

(7) A prosecution for an offence under this section may be instituted in England and Wales [F6 only by or with the consent of the Director of Public Prosecutions.]

(8) A prosecution for an offence under this section may be instituted in Northern Ireland only—

(a) by the Commissioners, or

(b) with the consent of the Director of Public Prosecutions for Northern Ireland.

(9) In the application of this section to Scotland or Northern Ireland the reference in subsection (6)(b) to 12 months shall be taken as a reference to six months.

(10) In this section a reference to the Scottish inspectors or the Northern Ireland inspectors has the same meaning as in section 27.

Textual Amendments

F1 Words in s. 29(3) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(4)(a); S.I. 2017/1249, reg. 2 (with reg. 3)

F2 Words in s. 29(3) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(4)(b); S.I. 2017/1249, reg. 2 (with reg. 3)

F3 Words in s. 29(3)(a) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(4)(c); S.I. 2017/1249, reg. 2 (with reg. 3)

F4 Words in s. 29(3)(b) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(4)(d); S.I. 2017/1249, reg. 2 (with reg. 3)

F5 Words in s. 29(6)(b) substituted (E.W.) (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1

F6 Words in s. 29(7) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 8

Commencement Information

I1 S. 29 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)