{
  "url": "https://openlegislation.uk/official-controls-plant-health-and-genetically-modified-organisms-wales-regulations-2020/regulation-44",
  "json_url": "https://openlegislation.uk/official-controls-plant-health-and-genetically-modified-organisms-wales-regulations-2020/regulation-44.json",
  "legislation": "wsi/2020/206",
  "legislation_title": "The Official Controls (Plant Health and Genetically Modified Organisms) (Wales) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/official-controls-plant-health-and-genetically-modified-organisms-wales-regulations-2020",
  "path": "regulation/44",
  "kind": "regulation",
  "number": "44",
  "heading": "Offence relating to the disclosure of information held by Revenue and Customs",
  "text": "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—\n(a) the information relates to a person whose identity is specified in the disclosure or can be deduced from the disclosure,\n(b) the disclosure is for a purpose other than specified in regulation 34(1), and\n(c) the Commissioners have not given their prior consent to the disclosure.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 44 in force at 27.3.2020, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2020/206/regulation/44",
    "retrieved_at": "2026-10-28T23:17:12.489673+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."
}