Section 5B InformationF1C1
United Kingdom
The Commissioners for Her Majesty's Revenue and Customs may disclose to F2the appropriate F3authority information relating to the transfer of a right granted by a licence under section 2 of the Petroleum (Production) Act 1934 or section 3 above, or derived from a right so granted, for the purpose of enabling the appropriate authority to determine whether a transfer to which section 5A applies has taken place.
This section applies despite any statutory or other restriction on the disclosure of information.
Information disclosed under this section must not be further disclosed except—
for the purpose mentioned in subsection (1), with the consent (which may be general or specific) of the Commissioners,
in pursuance of an order of a court, or
with the consent of each person to whom the information relates.
A person who discloses information contrary to subsection (3) commits an offence if the identity of the person to whom the information relates—
is specified in the disclosure, or
can be deduced from it.
It is a defence for a person charged with an offence under this section to prove that the person reasonably believed that—
the disclosure was lawful, or
the information had already and lawfully been made available to the public.
A person guilty of an offence under this section is liable—
on summary conviction, to imprisonment for a term not exceeding F4the general limit in a magistrates’ court or to a fine not exceeding the statutory maximum, or both, and
on conviction on indictment, to imprisonment for a term not exceeding 2 years or to a fine, or both.
Annotations
Textual amendments
- F1
Ss. 5A-5C inserted (26.1.2009) by Energy Act 2008 (c. 32), ss. 76, 110(2); S.I. 2009/45, art. 2(c)(i)
- F2
Words in s. 5B(1) substituted (9.2.2018) by Scotland Act 2016 (c. 11), ss. 48(13), 72(4)(c); S.I. 2018/163, reg. 2(b)
- F3
Word in s. 5B(1) substituted (9.2.2018) by The Petroleum (Transfer of Functions) Regulations 2016 (S.I. 2016/898), regs. 1(3), 3(6) (with reg. 2); S.I. 2018/163, reg. 2(b)
- F4
Words in s. 5B(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
Modifications
- C1
S. 5B modified (temp.) (1.10.2016) by The Petroleum (Transfer of Functions) Regulations 2016 (S.I. 2016/898), regs. 1(2), 2
Notes on Part I
Modifications
- C1
Pt. 1 modified (13.11.2009 for specified purposes) by Energy Act 2008 (c. 32), ss. 15(3), 110(2); S.I. 2009/2809, art. 2 (with art. 4)