Part I U.K. Fraud

Serious Fraud OfficeU.K.

3 Disclosure of information.E+W

(1)Where any information subject to an obligation of secrecy under the M1Taxes Management Act 1970 has been disclosed by the Commissioners of Inland Revenue or an officer of those Commissioners to any member of the Serious Fraud Office for the purposes of any prosecution of an offence relating to inland revenue, that information may be disclosed by any member of the Serious Fraud Office—

(a)for the purposes of any prosecution of which that Office has the conduct;

(b)to any member of the Crown Prosecution Service for the purposes of any prosecution of an offence relating to inland revenue; and

(c)to the Director of Public Prosecutions for Northern Ireland for the purposes of any prosecution of an offence relating to inland revenue,

but not otherwise.

(2)Where the Serious Fraud Office has the conduct of any prosecution of an offence which does not relate to inland revenue, the court may not prevent the prosecution from relying on any evidence under section 78 of the M2Police and Criminal Evidence Act 1984 (discretion to exclude unfair evidence) by reason only of the fact that the information concerned was disclosed by the Commissioners of Inland Revenue or an officer of those Commissioners for the purposes of any prosecution of an offence relating to inland revenue.

(3)Where any information is subject to an obligation of secrecy imposed by or under any enactment other than an enactment contained in the M3Taxes Management Act 1970, the obligation shall not have effect to prohibit the disclosure of that information to any person in his capacity as a member of the Serious Fraud Office but any information disclosed by virtue of this subsection may only be disclosed by a member of the Serious Fraud Office for the purposes of any prosecution in England and Wales, Northern Ireland or elsewhere and may only be disclosed by such a member if he is designated by the Director for the purposes of this subsection.

(4)Without prejudice to his power to enter into agreements apart from this subsection, the Director may enter into a written agreement for the supply of information to or by him subject, in either case, to an obligation not to disclose the information concerned otherwise than for a specified purpose.

(5)Subject to subsections (1) and (3) above and to any provision of an agreement for the supply of information which restricts the disclosure of the information supplied, information obtained by any person in his capacity as a member of the Serious Fraud Office may be disclosed by any member of that Office designated by the Director for the purposes of this subsection—

(a)to any government department or Northern Ireland department or other authority or body discharging its functions on behalf of the Crown (including the Crown in right of Her Majesty’s Government in Northern Ireland);

(b)to any competent authority;

(c)for the purposes of any prosecution in England and Wales, Northern Ireland or elsewhere; and

(d)for the purposes of assisting any public or other authority for the time being designated for the purposes of this paragraph by an order made by the Secretary of State to discharge any functions which are specified in the order.

(6)The following are competent authorities for the purposes of subsection (5) above—

(a)an inspector appointed under Part XIV of the M4Companies Act 1985 or Part XV of the M5Companies (Northern Ireland) Order 1986;

(b)an Official Receiver;

(c)the Accountant in Bankruptcy;

(d)an Official Assignee;

(e)a person appointed to carry out an investigation under section 55 of the M6Building Societies Act 1986;

(f)a body administering a compensation scheme under section 54 of the M7Financial Services Act 1986;

(g)an inspector appointed under section 94 of that Act;

(h)a person exercising powers by virtue of section 106 of that Act;

(i)an inspector appointed under section 177 of that Act F1. . .;

[F2(j)a person appointed by the Bank of England under section 41 of the Banking Act 1987 to carry out an investigation and make a report;]

(k)a person exercising powers by virtue of [F3section 43A or 44(2)]of the M8Insurance Companies Act 1982;

(l)any body having supervisory, regulatory or disciplinary functions in relation to any profession or any area of commercial activity; and

(m)any person or body having, under the law of any country or territory outside the United Kingdom, functions corresponding to any of the functions of any person or body mentioned in any of the foregoing paragraphs.

(7)An order under subsection (5)(d) above may impose conditions subject to which, and otherwise restrict the circumstances in which, information may be disclosed under that paragraph.

Extent Information

E1This version of this provision extends to England and Wales only; a separate version has been created for Northern Ireland only

Textual Amendments

F1Words in s. 3(6)(i) repealed (1.3.1994) by 1993 c. 36, ss. 78(3), 79(14), Sch. 6 Pt. I; S.I. 1994/242, art. 2, Sch. Appendix

F3Words in s. 3(6)(k) substituted (1.7.1994) by S.I. 1994/1696, reg. 68, Sch. 8 Pt. I para.16

Marginal Citations

M5S.I. 1986 No.1032 (N.I. 6).

3 Disclosure of information.N.I.

(1)Where any information subject to an obligation of secrecy under the M9Taxes Management Act 1970 has been disclosed by the Commissioners of Inland Revenue or an officer of those Commissioners to any member of the Serious Fraud Office for the purposes of any prosecution of an offence relating to inland revenue, that information may be disclosed by any member of the Serious Fraud Office—

(a)for the purposes of any prosecution of which that Office has the conduct;

(b)to any member of the Crown Prosecution Service for the purposes of any prosecution of an offence relating to inland revenue; and

(c)to the Director of Public Prosecutions for Northern Ireland for the purposes of any prosecution of an offence relating to inland revenue,

but not otherwise.

(2)Where the Serious Fraud Office has the conduct of any prosecution of an offence which does not relate to inland revenue, the court may not prevent the prosecution from relying on any evidence under section 78 of the M10Police and Criminal Evidence Act 1984 (discretion to exclude unfair evidence) by reason only of the fact that the information concerned was disclosed by the Commissioners of Inland Revenue or an officer of those Commissioners for the purposes of any prosecution of an offence relating to inland revenue.

(3)Where any information is subject to an obligation of secrecy imposed by or under any enactment other than an enactment contained in the M11Taxes Management Act 1970, the obligation shall not have effect to prohibit the disclosure of that information to any person in his capacity as a member of the Serious Fraud Office but any information disclosed by virtue of this subsection may only be disclosed by a member of the Serious Fraud Office for the purposes of any prosecution in England and Wales, Northern Ireland or elsewhere and may only be disclosed by such a member if he is designated by the Director for the purposes of this subsection.

(4)Without prejudice to his power to enter into agreements apart from this subsection, the Director may enter into a written agreement for the supply of information to or by him subject, in either case, to an obligation not to disclose the information concerned otherwise than for a specified purpose.

(5)Subject to subsections (1) and (3) above and to any provision of an agreement for the supply of information which restricts the disclosure of the information supplied, information obtained by any person in his capacity as a member of the Serious Fraud Office may be disclosed by any member of that Office designated by the Director for the purposes of this subsection—

(a)to any government department or Northern Ireland department or other authority or body discharging its functions on behalf of the Crown (including the Crown in right of Her Majesty’s Government in Northern Ireland);

(b)to any competent authority;

(c)for the purposes of any prosecution in England and Wales, Northern Ireland or elsewhere; and

(d)for the purposes of assisting any public or other authority for the time being designated for the purposes of this paragraph by an order made by the Secretary of State to discharge any functions which are specified in the order.

(6)The following are competent authorities for the purposes of subsection (5) above—

(a)an inspector appointed under Part XIV of the M12Companies Act 1985 or Part XV of the M13Companies (Northern Ireland) Order 1986;

(b)an Official Receiver;

(c)the Accountant in Bankruptcy;

[F4(d)the official receiver for Northern Ireland;]

(e)a person appointed to carry out an investigation under section 55 of the M14Building Societies Act 1986;

(f)a body administering a compensation scheme under section 54 of the M15Financial Services Act 1986;

(g)an inspector appointed under section 94 of that Act;

(h)a person exercising powers by virtue of section 106 of that Act;

(i)an inspector appointed under section 177 of that Act F5. . .;

[F6(j)a person appointed by the Bank of England under section 41 of the Banking Act 1987 to carry out an investigation and make a report;]

(k)a person exercising powers by virtue of [F7section 43A or 44(2)]of the M16Insurance Companies Act 1982;

(l)any body having supervisory, regulatory or disciplinary functions in relation to any profession or any area of commercial activity; and

(m)any person or body having, under the law of any country or territory outside the United Kingdom, functions corresponding to any of the functions of any person or body mentioned in any of the foregoing paragraphs.

(7)An order under subsection (5)(d) above may impose conditions subject to which, and otherwise restrict the circumstances in which, information may be disclosed under that paragraph.

Extent Information

E2This version of this provision extends to Northern Ireland only; a separate version has been created for England and Wales only

Textual Amendments

F5Words in s. 3(6)(i) repealed (1.3.1994) by 1993 c. 36, ss. 78(3), 79(14), Sch. 6 Pt. I; S.I. 1994/242, art. 2, Sch. Appendix

F7Words in s. 3(6)(k) substituted (1.7.1994) by S.I. 1994/1696, reg. 68, Sch. 8 Pt. I para.16

Marginal Citations

M13S.I. 1986 No.1032 (N.I. 6).