19 Wrongful disclosure

19  Wrongful disclosure

(1)     A person commits an offence if he contravenes section 18(1) [or (2A)] [. . .] or 20(9) by disclosing revenue and customs information relating to a person whose identity—

(a)     is specified in the disclosure, or

(b)     can be deduced from it.

(2)     In subsection (1) “revenue and customs information relating to a person” means information about, acquired as a result of, or held in connection with the exercise of a function of the Revenue and Customs (within the meaning given

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