(1)A person commits an offence if—
(a)he discloses information about a person in contravention of section 131B(2), and
(b)the person's identity is specified in the disclosure or can be deduced from it.
(2)In subsection (1) “information about a person” means revenue and customs information relating to a person within the meaning of section 19(2) of the Commissioners for Revenue and Customs Act 2005 (wrongful disclosure).
(3)It is a defence for a person charged with an offence under this section 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.
(4)A person guilty of an offence under this section is liable—
(a)on conviction on indictment, to imprisonment for a term not exceeding two years or a fine or both, or
(b)on summary conviction, to imprisonment for a term not exceeding twelve months or a fine not exceeding the statutory maximum or both.
(5)A prosecution for an offence under this section—
(a)may be brought in England and Wales only with the consent of the Director of Public Prosecutions;
(b)may be brought in Northern Ireland only with the consent of the Director of Public Prosecutions for Northern Ireland.
(6)In the application of this section—
(a)in England and Wales, in relation to an offence committed before the commencement of section 154(1) of the Criminal Justice Act 2003, or
(b)in Northern Ireland,
the reference in subsection (4)(b) to twelve months is to be read as a reference to six months.]
Textual Amendments
F1Ss. 131A-131C inserted (26.1.2009) by Climate Change Act 2008 (c. 27), s. 100(5), Sch. 7 para. 6