4(1)A public authority commits an offence if—U.K.
(a)it discloses relevant information, and
(b)the disclosure is not permitted by sub-paragraph (3).
(2)“Relevant information” is information that—
(a)the public authority has received from HMRC by virtue of paragraph 3, and
(b)relates to a person whose identity is specified in the disclosure or can be deduced from it.
(3)A disclosure is permitted by this sub-paragraph if it is made—
(a)in accordance with paragraph 3,
(b)in accordance with another enactment (or an instrument made under an enactment) permitting the disclosure,
(c)in pursuance of an order of a court,
(d)for the purposes of civil proceedings (whether or not within the United Kingdom),
(e)for the purposes of a criminal investigation or criminal proceedings (whether or not within the United Kingdom),
(f)with the consent of each person to whom the information relates, or
(g)with the consent of the Commissioners.
(4)Sub-paragraph (1) applies to each of the following as it applies to a public authority—
(a)an employee or agent of the public authority;
(b)anyone providing services or exercising functions on behalf of the public authority;
(c)anyone authorised by the public authority to receive information on its behalf.