PART 2THE WELSH REVENUE AUTHORITY
Information
I120Offence of wrongful disclosure of protected taxpayer information
1
An individual who discloses information in contravention of section 17(1) commits an offence.
2
It is a defence for an individual charged with an offence under subsection (1) to prove that the individual reasonably believed—
a
that the disclosure of the information was permitted by section 18, or
b
that the information had already lawfully been made available to the public.
3
An individual who commits an offence under subsection (1) is liable—
a
on summary conviction, to imprisonment for a term not exceeding F1the general limit in a magistrates’ court or a fine (or both);
b
on conviction on indictment, to imprisonment for a term not exceeding 2 years or a fine (or both).
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).