- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
(1)The Commissioners for Her Majesty’s Revenue and Customs may disclose information to the Secretary of State or the registrar for the purpose of the taking of action in connection with an offence under this Part.
(2)For the purposes of this section, the taking of action in connection with an offence under this Part includes any of the following—
(a)investigating whether an offence has been committed;
(b)prosecuting an offence;
(c)imposing financial penalties for conduct amounting to an offence.
(3)A person who receives information as a result of this section—
(a)may not use the information other than for the purpose of the taking of action in connection with an offence under this Part;
(b)may not further disclose the information unless the disclosure is necessary for the taking of action in connection with an offence under this Part.
(4)It is an offence for a person to disclose, in contravention of subsection (3)(b), any revenue and customs information relating to a person whose identity—
(a)is specified in the disclosure, or
(b)can be deduced from it.
(5)It is a defence for a person charged with an offence under subsection (4) to prove that the person reasonably believed—
(a)that the disclosure was lawful, or
(b)that the information had already lawfully been made available to the public.
(6)Subsections (4) to (7) of section 19 of the Commissioners for Revenue and Customs Act 2005 apply to an offence under subsection (4) as they apply to an offence under that section.
(7)In this section “revenue and customs information relating to a person” has the same meaning as in section 19 of the Commissioners for Revenue and Customs Act 2005 (see section 19(2) of that Act).
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: