[131C Wrongful disclosure]

[131C  Wrongful disclosure]

[(1)     A person commits an offence if—

(a)     he discloses information about a person in contravention of section 131B(2), and

(b)     the person's identity is specified in the disclosure or can be deduced from it.

(2)     In subsection (1) “information about a person” means revenue and customs information relating to a person within the meaning of section 19(2) of the Commissioners for Revenue and Customs Act 2005 (wrongful

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