Commissioners for Revenue and Customs Act 2005

21 Disclosure to prosecuting authority U.K.

(1) Disclosure is in accordance with this section (as mentioned in section 18(2)(b)) if made—

(a) to a prosecuting authority, and

(b) for the purpose of enabling the authority—

(i) to consider whether to institute criminal proceedings in respect of a matter considered in the course of an investigation conducted by or on behalf of Her Majesty’s Revenue and Customs, F1 ...

(ii) to give advice in connection with a criminal investigation F2 ... or criminal proceedings [F3 , or

(iii) in the case of [F4 the Director of Public Prosecutions], to exercise his functions under, or in relation to, Part 5 or 8 of the Proceeds of Crime Act 2002 (c. 29).]

(2) In subsection (1) “prosecuting authority” means—

(a) [F5 the Director of Public Prosecutions],

(b) in Scotland, the Lord Advocate or a procurator fiscal, and

(c) in Northern Ireland, the Director of Public Prosecutions for Northern Ireland.

[F6 (2A) In subsection (1) “criminal investigation” means any process—

(i) for considering whether an offence has been committed,

(ii) for discovering by whom an offence has been committed, or

(iii) as a result of which an offence is alleged to have been committed.]

(3) Information disclosed to a prosecuting authority in accordance with this section may not be further disclosed except—

(a) for a purpose connected with the exercise of the prosecuting authority’s functions, or

(b) with the consent of the Commissioners (which may be general or specific).

(4) A person commits an offence if he contravenes subsection (3).

(5) 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.

(6) A person guilty of an offence under this section shall be liable—

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

(b) on summary conviction, to imprisonment for a term not exceeding 12 months, to a fine not exceeding the statutory maximum or to both.

(7) A prosecution for an offence under this section may be instituted in England and Wales [F7 only by or with the consent of the Director of Public Prosecutions.]

(8) A prosecution for an offence under this section may be instituted in Northern Ireland only—

(a) by the Commissioners, or

(b) with the consent of the Director of Public Prosecutions for Northern Ireland.

(9) In the application of this section to Scotland or Northern Ireland the reference in subsection (6)(b) to 12 months shall be taken as a reference to six months.

Textual Amendments

F1 Word in s. 21(1)(b)(i) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 164(a), 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)

F2 Words in s. 21(1)(b)(ii) omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 7(2)

F3 S. 21(1)(b)(iii) and preceding word inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 164(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)

F4 Words in s. 21(1)(b)(iii) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 7(3)

F5 Words in s. 21(2)(a) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 7(4)

F6 S. 21(2A) inserted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 7(5)

F7 Words in s. 21(7) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 7(6)

Modifications etc. (not altering text)

C1 S. 21 modified (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 2 para. 10; S.I. 2008/755, art. 15(1)(h)

Commencement Information

I1 S. 21 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)