{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-20",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-20.json",
  "legislation": "anaw/2016/6",
  "legislation_title": "Tax Collection and Management (Wales) Act 2016",
  "legislation_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016",
  "path": "section/20",
  "kind": "section",
  "number": "20",
  "heading": "Offence of wrongful disclosure of protected ... information",
  "text": "(1) An individual who discloses information in contravention of section 17(1) commits an offence.\n(2) It is a defence for an individual charged with an offence under subsection (1) to prove that the individual reasonably believed—\n(a) that the disclosure of the information was permitted by section 18, or\n(b) that the information had already lawfully been made available to the public.\n(3) An individual who commits an offence under subsection (1) is liable—\n(a) on summary conviction, to imprisonment for a term not exceeding the general limit in a magistrates’ court or a fine (or both);\n(b) on conviction on indictment, to imprisonment for a term not exceeding 2 years or a fine (or both).\n(4) This section does not affect the pursuit of any remedy or the taking of any action in relation to a contravention of section 17(1).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 20(3)(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 table"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 20 heading omitted (1.10.2026) by virtue of Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(2), Sch. 2 para. 5; S.I. 2025/1305, art. 2(v)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 20 in force at 18.10.2017 by S.I. 2017/954, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2016/6/section/20",
    "retrieved_at": "2026-10-29T20:18:13.778220+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."
}