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Textual Amendments
F1Pt. 15B inserted (17.7.2013 for specified purposes and 1.4.2014 in so far as not already in force) by Finance Act 2013 (c. 29), Sch. 17 paras. 1, 2; S.I. 2014/1962, art. 2(1)(2)
(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),
(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 1217CM(5).
(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.
(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—
(a)in England and Wales, in relation to an offence committed before [F32 May 2022], or
(b)in Northern Ireland,
the reference in subsection (3)(b) to 12 months is to be read as a reference to 6 months.]
Textual Amendments
F2Words in s. 1217CN(4) 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. 2 para. 64
F3Words in s. 1217CN(6)(a) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1