Regulation 44 Offence relating to the disclosure of information held by Revenue and CustomsI1
England and Wales
A person commits an offence if the person discloses any information received from the Commissioners for Her Majesty's Revenue and Customs under regulation 34(1) and—
(a)
the information relates to a person whose identity is specified in the disclosure or can be deduced from the disclosure;
(b)
the disclosure is for a purpose other than specified in regulation 34(1), and
(c)
the Commissioners have not given their prior consent to the disclosure.
Annotations
Commencement
- I1
Reg. 44 in force at 14.1.2020, see reg. 1(1)