Amendment of the PHO: information gateway3.
(1)
“Power to share information for the purposes of the Order44A.
(1)
The Commissioners for Her Majesty’s Revenue and Customs may disclose any information in their possession to the Secretary of State for the purposes of this Order.
(2)
Paragraph (1) is without prejudice to any other power of the Commissioners to disclose information.
(3)
No person, including a servant of the Crown, may disclose any information received from the Commissioners under paragraph (1) if—
(a)
the information relates to a person whose identity is specified in the disclosure or can be deduced from the disclosure;
(b)
the disclosure is for a purpose other than specified in paragraph (1); and
(c)
the Commissioners have not given their prior consent to the disclosure.”.
(2)
In article 45 of the PHO (offences)—
(a)
in paragraph (1)(a)—
(i)
at the end of paragraph (xiv) omit “or”, and
(ii)
“(xiva)
article 44A(3); or”; and
(b)
“(4A)
It is a defence for a person charged with an offence under paragraph (1)(a)(xiva) to prove that the person reasonably believed—
(a)
that the disclosure was lawful; or
(b)
that the information had already and lawfully been made available to the public.”.
(3)
“Penalties46.
(1)
Except as provided by paragraph (2), a person guilty of an offence under this Order is liable on summary conviction to a fine not exceeding level 5 on the standard scale.
(2)
A person guilty of an offence under article 45(1)(a)(xiva) is liable—
(a)
on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both; or
(b)
on summary conviction, to imprisonment for a term not exceeding three months, to a fine not exceeding the statutory maximum or to both.”.