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Finance Act 2011
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Changes over time for: Paragraph 5
Changes to legislation:
Finance Act 2011, Paragraph 5 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Schedule 25 Paragraph 5:
- Sch. 23 para. 45(1)(ia) inserted by 2017 c. 10 Sch. 11 para. 6(3)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Sch. 23 para. 45(1)(ia) inserted by 2017 c. 10 Sch. 11 para. 6(3)
5(1)It is a defence for a person charged with an offence under paragraph 4 to prove that the person reasonably believed—U.K.
(a)that the disclosure was lawful, or
(b)that the information had already and lawfully been made available to the public.
(2)A person guilty of an offence under paragraph 4 is liable—
(a)on conviction on indictment, to imprisonment for a term not exceeding 2 years or a fine, or both;
(b)on summary conviction, to imprisonment for a term not exceeding [F112 months] [F1the general limit in a magistrates’ court] or a fine not exceeding the statutory maximum, or both.
(3)A prosecution for an offence under paragraph 4 may be instituted in England and Wales [F2only by or with the consent of the Director of Public Prosecutions.]
(4)A prosecution for an offence under paragraph 4 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.
(5)In the application of this paragraph—
(a)in England and Wales, in relation to an offence committed before [F32 May 2022], or
(b)in Northern Ireland,
the reference in sub-paragraph (2)(b) to [F412 months] [F4the general limit in a magistrates’ court] is to be read as a reference to 6 months.
Textual Amendments
F1Words in Sch. 25 para. 5(2)(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 table
F2Words in Sch. 25 para. 5(3) 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. 2 para. 75
F3Words in Sch. 25 para. 5(5)(a) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1
F4Words in Sch. 25 para. 5(5) 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 table
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