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Version Superseded: 01/12/2020
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Local Government Finance Act 1988, Section 63B is up to date with all changes known to be in force on or before 10 September 2024. 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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(1)Information disclosed under section 63A or this section may not be further disclosed unless that further disclosure is—
(a)to a qualifying person for a qualifying purpose,
(b)for the purposes of the initiation or conduct of any proceedings relating to the enforcement of any obligation imposed by or under this Part of this Act,
(c)in pursuance of a court order,
(d)with the consent of each person to whom the information relates, or
(e)required or permitted under any other enactment.
(2)Information may not be disclosed under subsection (1)(a) to a qualifying person within section 63A(3)(c), (d), (e), (f) or (g) except with the consent of the Commissioners for Her Majesty's Revenue and Customs (which may be general or specific).
(3)Information disclosed to a qualifying person under this section may be retained and used for any qualifying purpose.
(4)A person commits an offence if the person contravenes subsection (1) or (2) by disclosing 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 this section of disclosing information 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)A person guilty of an offence under this section is liable—
(a)on summary conviction, to imprisonment for a term not exceeding 12 months or to a fine, or to both;
(b)on conviction on indictment, to imprisonment for a term not exceeding 2 years or to a fine, or to both.
(7)A prosecution for an offence under this section may be instituted only by or with the consent of the Director of Public Prosecutions.
(8)In relation to an offence under this section committed before the commencement of section 154(1) of the Criminal Justice Act 2003 (increase in maximum term that may be imposed on summary conviction of offence triable either way) the reference in subsection (6)(a) to 12 months is to be taken as a reference to 6 months.
(9)This section is without prejudice to the pursuit of any remedy or the taking of any action in relation to a contravention of subsection (1) or (2) (whether or not subsection (4) applies to the contravention).
(10)In this section—
“qualifying person” has the same meaning as in section 63A;
“qualifying purpose” has the same meaning as in that section.]
Textual Amendments
F1Ss. 63A-63C inserted (4.7.2016) by Enterprise Act 2016 (c. 12), ss. 31(2), 44(2)(d)
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