# Finance Act 2011, Paragraph 5

Extent: E+W+S+N.I.

(1) It is a defence for a person charged with an offence under paragraph 4 to prove that the person reasonably believed—
(a) that the disclosure was lawful, or
(b) that the information had already and lawfully been made available to the public.
(2) A person guilty of an offence under paragraph 4 is liable—
(a) on conviction on indictment, to imprisonment for a term not exceeding 2 years or a fine, or both;
(b) on summary conviction, to imprisonment for a term not exceeding 12 months the general limit in a magistrates’ court or a fine not exceeding the statutory maximum, or both.
(3) A prosecution for an offence under paragraph 4 may be instituted in England and Wales only by or with the consent of the Director of Public Prosecutions.
(4) A prosecution for an offence under paragraph 4 may be instituted in Northern Ireland only—
(a) by the Commissioners, or
(b) with the consent of the Director of Public Prosecutions for Northern Ireland.
(5) In the application of this paragraph—
(a) in England and Wales, in relation to an offence committed before 2 May 2022, or
(b) in Northern Ireland,
the reference in sub-paragraph (2)(b) to 12 months the general limit in a magistrates’ court is to be read as a reference to 6 months.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/25/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-25/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.