COM305 | Index Of Legislation: Data Protection Act 1998
From HM Revenue & Customs · COTAX Manual
The Data Protection Act 1998 entitles individuals to request access to certain information held on computer records on payment of a fee. The Act:
extends only to personal data concerning a living individual
does not extend to partnerships, associations and companies
Under the Act you can be held personally liable to prosecution if you:
knowingly or recklessly use, obtain, disclose or transfer personal data, otherwise than for the purposes which we have registered
disclose personal data without authority