Obligation of secrecy
31.—(1) A person employed in connection with business arising under theseRegulations shall not disclose to any person, other than the Director ofSavings or a person employed in carrying these Regulations intoexecution, the name of the purchaser or holder of any certificate, thenumber of certificates purchased by any person, or the amount repaid inrespect of any certificate.
(2) The last foregoing paragraph shall not prevent the disclosure by aperson authorised for the purpose by the Director of Savings ofinformation to any person in connection with an offence committed withreference to any certificate or for the purpose of ascertaining whetheror not an offence has been so committed nor shall it prevent theDirector of Savings from complying with a notice served on him undersection 20(3) of the Taxes Management Act 1970(1) (requirement to deliver or make available documentsrelating to liability of a taxpayer).
1970 c. 9; section 20 was substituted by Schedule 6 tothe Finance Act 1976 (c. 40), amended by section 142 of the Finance Act1989 (c. 26) and extended by section 125 of the Finance Act 1990 (c. 29).