Section 28 Wrongful disclosure of information received by others from HMRCI1

If revenue and customs information relating to a person is disclosed in contravention of section 27(3) and the identity of the person—

section 19 of the Commissioners for Revenue and Customs Act 2005 (wrongful disclosure) applies in relation to the disclosure as it applies in relation to a disclosure of such information in contravention of section 20(9) of that Act.

“Revenue and customs information relating to a person” has the meaning given by section 19(2) of the Commissioners for Revenue and Customs Act 2005.