PART 2E+WTHE WELSH REVENUE AUTHORITY

InformationE+W

20Offence of wrongful disclosure of protected taxpayer informationE+W

(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).