(1)Subject to subsections (2) and (3) below, the Commission may disclose to any relevant public authority any information received by the Commission in connection with any of the Commission's functions—
(a)if the disclosure is made for the purpose of enabling or assisting the relevant public authority to discharge any of its functions, or
(b)if the information so disclosed is otherwise relevant to the discharge of any of the functions of the relevant public authority.
(2)In the case of information disclosed to the Commission under section 10(1) above, the Commission's power to disclose the information under subsection (1) above is exercisable subject to any express restriction subject to which the information was disclosed to the Commission.
(3)Subsection (2) above does not apply in relation to Revenue and Customs information disclosed to the Commission under section 10(1) above; but any such information may not be further disclosed (whether under subsection (1) above or otherwise) except with the consent of the Commissioners for Her Majesty's Revenue and Customs.
(4)Any responsible person who discloses information in contravention of subsection (3) above is guilty of an offence and liable—
(a)on summary conviction, to imprisonment for a term not exceeding 12 months or to a fine not exceeding the statutory maximum, or both;
(b)on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine, or both.
(5)It is a defence for a responsible person charged with an offence under subsection (4) above of disclosing information to prove that he reasonably believed—
(a)that the disclosure was lawful, or
(b)that the information had already and lawfully been made available to the public.
(6)In the application of this section to Scotland or Northern Ireland, the reference to 12 months in subsection (4) is to be read as a reference to 6 months.
(7)In this section “responsible person” means a person who is or was—
(a)a member of the Commission,
(b)a member of the staff of the Commission,
(c)a person acting on behalf of the Commission or a member of the staff of the Commission, or
(d)a member of a committee established by the Commission.]
Textual Amendments
F1Ss. 10-10C substituted for s. 10 (27.2.2007 except for the insertion of s. 10B and references to s. 10B, 8.11.2006 for specified purposes, 1.6.2010 for the insertion of s. 10B for specified purposes, 1.8.2011 for the insertion of s. 10B for further specified purposes) by Charities Act 2006 (c. 50), s. 79(1)(g), Sch. 8 para. 104 (with Sch. 10 para. 20); S.I. 2007/309, art. 2, Sch. (with art. 5); S.I. 2010/503, art. 2, Sch. 1 (with Sch. 2); S.I. 2011/1728, art. 2, Sch. 1 (with Sch. 2)