Information

I1C121Disclosure to prosecuting authority

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 F5... or criminal proceedings F2, or

iii

in the case of F4the 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

F6the 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.

F32A

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 F812 monthsF8the general limit in a magistrates’ court, 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 F7only 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.