Part 15Film production
Chapter 3Film tax relief
Miscellaneous
1207Wrongful disclosure
(1)
A person (“X”) commits an offence if—
(a)
X discloses revenue and customs information relating to a person (as defined in section 19(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11)),
(b)
the identity of the person to whom the information relates is specified in the disclosure or can be deduced from it, and
(c)
the disclosure contravenes section 1206(3) above.
(2)
If a person (“Y”) is charged with an offence under subsection (1), it is a defence for Y to prove that Y reasonably believed—
(a)
that the disclosure was lawful, or
(b)
that the information had already and lawfully been made available to the public.
(3)
A person guilty of an offence under subsection (1) 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 12 months or a fine not exceeding the statutory maximum or both.
F1(3A)
In the application of this section in England and Wales, the reference in subsection (3)(b) to 12 months is to be read as a reference to the general limit in a magistrates’ court (or to 6 months in relation to an offence committed before 2 May 2022).
(4)
A prosecution for an offence under subsection (1) may be brought in England and Wales F2only by or with the consent of the Director of Public Prosecutions.
(5)
A prosecution for an offence under subsection (1) may be brought in Northern Ireland only—
(a)
by the Commissioners for Her Majesty's Revenue and Customs, or
(b)
with the consent of the Director of Public Prosecutions for Northern Ireland.
(6)
In the application of this section—
F3(a)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)
in Northern Ireland,
the reference in subsection (3)(b) to 12 months is to be read as a reference to 6 months.