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28. –
(1) A person employed in connection with business arising under these Regulations shall not disclose to any person, other than the Director of Savings or a person employed in carrying these Regulations into execution, the name of the purchaser or holder of any certificate, the number of certificates purchased by any person, or the amount repaid in respect of any certificate.
(2) The last foregoing paragraph shall not prevent–
(a)the Director of Savings from issuing any certificates with the name of the purchaser appearing thereon unless the purchaser has, at the time of purchase, requested that his name should not so appear, or
(b)the disclosure by a person authorised for the purpose by the Director of Savings of information to any person in connection with an offence committed with reference to any certificate or for the purpose of ascertaining whether or not an offence has been so committed, or
(c)compliance by the Director of Savings with a notice served on him under section 20(3) of the Taxes Management Act 1970(1) (requirement to deliver or make available documents relating to liability of a taxpayer).
1970 c. 9; section 20 was substituted by Schedule 6 to the Finance Act 1976 (c. 40), amended by section 142 of the Finance Act 1989 (c. 26) and extended by section 125 of the Finance Act 1990 (c. 29).
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