Section 1217CN | Wrongful disclosure ^F1

(1)A person (“X”) commits an offence if—^F1

(a)X discloses revenue and customs information relating to a person (as defined in section 19(2) of the Commissioners for Revenue and Customs Act 2005),^F1

(b)the identity of the person to whom the information relates is specified in the disclosure or can be deduced from it, and^F1

(c)the disclosure contravenes section 1217CM(5).^F1

(2)If a person (“Y”) is charged with an offence under subsection (1), it is a defence for Y to prove that Y reasonably believed—^F1

(a)that the disclosure was lawful, or^F1

(b)that the information had already and lawfully been made available to the public.^F1

(3)A person guilty of an offence under subsection (1) is liable—^F1

(a)on conviction on indictment, to imprisonment for a term not exceeding two years or a fine or both, or^F1

(b)on summary conviction, to imprisonment for a term not exceeding 12 months or a fine not exceeding the statutory maximum or both.^F1

(3A)In the application of this section in England and Wales, the reference in subsection (3)(b) to 12 months is to be read as a reference to the general limit in a magistrates’ court (or to 6 months in relation to an offence committed before 2 May 2022).^F1F2

(4)A prosecution for an offence under subsection (1) may be brought in England and Wales only by or with the consent of the Director of Public Prosecutions.^F1F3

(5)A prosecution for an offence under subsection (1) may be brought in Northern Ireland only—^F1

(a)by the Commissioners for Her Majesty's Revenue and Customs, or^F1

(b)with the consent of the Director of Public Prosecutions for Northern Ireland.^F1

(6)In the application of this section—^F1

(a)Repealed^F4F1

(b)in Northern Ireland,^F1

the reference in subsection (3)(b) to 12 months is to be read as a reference to 6 months.