{
  "url": "https://openlegislation.uk/draft-charities-and-trustee-investment-scotland-act-2005-consequential-provisions-and-modifications-order-2006/article-3",
  "json_url": "https://openlegislation.uk/draft-charities-and-trustee-investment-scotland-act-2005-consequential-provisions-and-modifications-order-2006/article-3.json",
  "legislation": "ukdsi/2006/011069869X",
  "legislation_title": "The Charities and Trustee Investment (Scotland) Act 2005 (Consequential Provisions and Modifications) Order 2006",
  "legislation_url": "https://openlegislation.uk/draft-charities-and-trustee-investment-scotland-act-2005-consequential-provisions-and-modifications-order-2006",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Information sharing",
  "text": "(1) For the purpose of enabling or assisting OSCR to exercise its functions, the Commissioners may disclose to OSCR any information concerning a recognised body which they have acquired in the performance of their functions.\n(2) A person who, without the agreement of the Commissioners, discloses to another person information which has been disclosed to OSCR under paragraph (1) shall be guilty of an offence.\n(3) It is a defence for a person charged with an offence under paragraph (2) of disclosing information to prove that he reasonably believed–\n(a) that the disclosure was lawful; or\n(b) that the information had already and lawfully been made available to the public.\n(4) Where OSCR is charged with an offence under paragraph (2), it is not a defence that the disclosure of information was one falling within section 25(1)(a) of the Act.\n(5) A person guilty of an offence under paragraph (2) shall be liable–\n(a) on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both; or\n(b) on summary conviction, to imprisonment for a term not exceeding three months or to a fine not exceeding level 5 on the standard scale or to both.\n(6) In this article–\n(a) “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;\n(b) “OSCR” means the holder of the office known as the Office of the Scottish Charity Regulator; and\n(c) “recognised body” means a body–\n(i) which meets the charity test in section 7(1) of the Act;\n(ii) which is recognised by the Commissioners as qualifying for relief under section 505 of the Income and Corporation Taxes Act 1988;\n(iii) which has at any time applied, or been accepted as qualifying, for such relief and which is managed or controlled wholly or mainly in or from Scotland; or\n(iv) such as is described in section 28(1)(b) of the Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1. Section 505 was amended by the Finance Act 1988 (c. 39), Schedule 14, Part V; the Taxation of Chargeable Gains Act 1992 (c. 12), Schedule 10, paragraph 14(31); the Finance Act 1995 (c. 4), section 138 and Schedule 17, paragraph 7; the Finance Act 1996 (c. 8), section 146, Schedule 7 and Schedule 41; the Finance Act 2000 (c. 17), Schedule 40, Part II(1); the Finance Act 2002 (c. 23), Schedule 30, paragraph 3 and the Income Tax (Trading and Other Income) Act 2005 (c. 5), Schedule 1, paragraph 198."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2006/011069869X/article/3",
    "retrieved_at": "2026-10-30T15:22:46.075846+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}