Section 37B Restrictions on onward disclosure of Revenue and Customs informationF1

(1)

Information disclosed under section 37A or this section may not be further disclosed unless that further disclosure is—

(a)

to a qualifying person for a qualifying purpose,

(b)

in pursuance of a court order,

(c)

with the consent of each person to whom the information relates,

(d)

required under any other enactment, or

(e)

permitted under any other enactment.

(2)

Information may not be disclosed—

(a)

under subsection (1)(a) to a qualifying person within section 37A(3)(d), (e), (f) or (g),

(b)

under subsection (1)(a) to a person who is a qualifying person by virtue of regulations under section 37A(3)(h), where those regulations specify that this subsection is to apply in relation to the person, or

(c)

under subsection (1)(e),

except with the consent of the Commissioners for Her Majesty’s Revenue and Customs (which may be general or specific).

(3)

Information disclosed to a qualifying person under this section may be retained and used for any qualifying purpose.

(4)

A person commits an offence if the person contravenes subsection (1) or (2) by disclosing information relating to a person whose identity—

(a)

is specified in the disclosure, or

(b)

can be deduced from it.

(5)

It is a defence for a person charged with an offence under this section to prove that the person reasonably believed—

(a)

that the disclosure was lawful, or

(b)

that the information had already lawfully been made available to the public.

(6)

A person guilty of an offence under this section is liable—

(a)

on summary conviction, to imprisonment for a term not exceeding F2the general limit in a magistrates’ court, to a fine or to both;

(b)

on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both.

(7)

A prosecution under this section may be instituted only by, or with the consent of, the Director of Public Prosecutions.

(8)

In relation to an offence under this section committed before F32 May 2022 the reference in subsection (6)(a) to F4the general limit in a magistrates’ court is to be read as a reference to 6 months.

(9)

This section is without prejudice to the pursuit of any remedy or the taking of any action in relation to a contravention of subsection (1) or (2) (whether or not subsection (4) applies to the contravention).

(10)

In this section—

“qualifying person” has the same meaning as in section 37A;
“qualifying purpose” has the same meaning as in that section.

Annotations

Textual amendments

F1: Ss. 37A-37C and cross-heading inserted (9.1.2022) by Environment Act 2021 (c. 30), ss. 97(2), 147(2)(n) (with s. 144)
F2: Words in s. 37B(6)(a) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1
F3: Words in s. 37B(8) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1
F4: Words in s. 37B(8) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1

Notes on Chapter I

Modifications

C1: Pt. IV Chs. I, II (ss. 36-54) restricted (1.12.1991) by Water Consolidation (consequential Provisions) Act 1991 (c. 60, SIF 130), ss. 2(2), 4(2), Sch. 2 Pt. I para. 2(2)