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Part IIIE+W Accounts and Audit

Modifications etc. (not altering text)

C1Pt. III (ss. 11–36): certain functions transferred by S.I. 1989/814, art. 11(b), by S.I. 1989/1359, reg. 11(b) and by S.I. 1989/2470, art. 12(b)

C4Pt. III (ss. 11–36) modified (16.1.1990 to the extent mentioned in S.I. 1989/2445, art. 4, otherwiseprosp.) by Local Government and Housing Act 1989 (c. 42, SIF 81:1), ss. 70(2)(4), 195(2)

Miscellaneous and supplementaryE+W

30 Restriction on disclosure of information.E+W

(1)No information relating to a particular body or other person and obtained by the Commission or an auditor, or by a person acting on behalf of the Commission or an auditor, pursuant to any provision of this Part of this Act or in the course of any audit or study thereunder shall be disclosed except—

(a)with the consent of the body or person to whom the information relates; or

(b)for the purposes of any functions of the Commission or an auditor under this Part of this Act [F1or, in the case of a health service body, for the purposes of the functions of the Secretary of State and the Comptroller and Auditor General under the National Health Service Act 1977]; or

(c)for the purposes of any criminal proceedings.

(2)Any person who discloses any information in contravention of subsection (1) above shall be guilty of an offence and liable—

(a)on summary conviction, to imprisonment for a term not exceeding six months or to a fine not exceeding the prescribed sum (as defined in section 32(9) of the M1Magistrates’ Courts Act 1980) or to both; or

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