Commissioners for Revenue and Customs Bill

House of Commons

Session 2004 - 05
Internet Publications
Other Bills before Parliament

Commissioners for Revenue and Customs Bill

Commissioners for Revenue and Customs Bill
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17
Confidentiality
(1)
Revenue and Customs officials may not disclose information which is held by
the Revenue and Customs in connection with a function of the Revenue and
Customs.
(2)
But subsection (1) does not apply to a disclosure—
5
(a)
which—
(i)
is made for the purposes of a function of the Revenue and
Customs, and
(ii)
does not contravene any restriction imposed by the
Commissioners,
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(b)
which is made in accordance with section 19 or 20,
(c)
which is made for the purposes of civil proceedings (whether or not
within the United Kingdom) relating to a matter in respect of which the
Revenue and Customs have functions,
(d)
which is made for the purposes of a criminal investigation or criminal
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proceedings (whether or not within the United Kingdom) relating to
matter in respect of which the Revenue and Customs have functions,
(e)
which is made in pursuance of an order of a court,
(f)
which is made to Her Majesty’s Inspectors of Constabulary or the
Scottish inspectors for the purpose of an inspection by virtue of section
20
25,
(g)
which is made to the Independent Police Complaints Commission, or a
person acting on its behalf, for the purpose of the exercise of a function
by virtue of section 26, or
(h)
which is made with the consent of each person to whom the
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information relates.
(3)
Subsection (1) is subject to any other enactment permitting disclosure.
(4)
In this section—
(a)
a reference to Revenue and Customs officials is a reference to any
person who is or was—
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(i)
a Commissioner,
(ii)
an officer of Revenue and Customs,
(iii)
a person acting on behalf of the Commissioners or an officer of
Revenue and Customs, or
(iv)
a member of a committee established by the Commissioners,
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(b)
a reference to the Revenue and Customs has the same meaning as in
section 16, and
(c)
a reference to a function of the Revenue and Customs is a reference to
a function of—
(i)
the Commissioners, or
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(ii)
an officer of Revenue and Customs,
(d)
a reference to the Scottish inspectors has the same meaning as in section
23, and
(e)
a reference to an enactment does not include—
(i)
an Act of the Scottish Parliament or an instrument made under
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such an Act, or
(ii)
an Act of the Northern Ireland Assembly or an instrument
made under such an Act.

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18
Wrongful disclosure
(1)
A person commits an offence if he contravenes section 17(1) by disclosing
revenue and customs information relating to a person whose identity—
(a)
is specified in the disclosure, or
(b)
can be deduced from it.
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(2)
In subsection (1) “revenue and customs information relating to a person”
means information about, acquired as a result of, or held in connection with the
exercise of a function of the Revenue and Customs (within the meaning given
by section 17(4)(c)) in respect of the person; but it does not include information
about internal administrative arrangements of Her Majesty’s Revenue and
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Customs (whether relating to Commissioners, officers or others).
(3)
It is a defence for a person charged with an offence under this section of
disclosing information to prove that he reasonably believed—
(a)
that the disclosure was lawful, or
(b)
that the information had already and lawfully been made available to
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the public.
(4)
A person guilty of an offence under this section shall be liable—
(a)
on conviction on indictment, to imprisonment for a term not exceeding
two years, to a fine or to both, or
(b)
on summary conviction, to imprisonment for a term not exceeding 12
20
months, to a fine not exceeding the statutory maximum or to both.
(5)
A prosecution for an offence under this section may be instituted in England
and Wales only—
(a)
by the Director of Revenue and Customs Prosecutions, or
(b)
with the consent of the Director of Public Prosecutions.
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(6)
A prosecution for an offence under this section may be instituted in Northern
Ireland only—
(a)
by the Commissioners, or
(b)
with the consent of the Director of Public Prosecutions for Northern
Ireland.
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(7)
In the application of this section to Scotland or Northern Ireland the reference
in subsection (3)(b) to 12 months shall be taken as a reference to six months.
(8)
This section is without prejudice to the pursuit of any remedy or the taking of
any action in relation to a contravention of section 17(1) (whether or not this
section applies to the contravention).
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19
Public interest disclosure
(1)
Disclosure is in accordance with this section (as mentioned in section 17(2)(b))
if made—
(a)
on the instructions of the Commissioners (which may be general or
specific), and
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(b)
for a purpose of a kind specified in regulations made by the Treasury.
(2)
Regulations under subsection (1)(b) may specify a purpose only if the Treasury
are satisfied that it is in the public interest to enable the Commissioners to
instruct disclosure for that purpose.

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(3)
Regulations under subsection (1)(b) may make provision limiting or restricting
the disclosures that may be made in reliance on this section; and that provision
may, in particular, operate by reference to—
(a)
a requirement for the Commissioners to be satisfied that a specified
disclosure, or disclosure of a specified kind or in specified
5
circumstances, is in the public interest,
(b)
a specified description or category of public interest,
(c)
the nature of information,
(d)
the person or class of person to whom disclosure is made,
(e)
any other factor, or
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(f)
a combination of factors.
(4)
Regulations under subsection (1)(b) may make provision—
(a)
prohibiting the further disclosure of information disclosed in reliance
on this section, or
(b)
prohibiting the further disclosure of information disclosed in reliance
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on this section without the consent of the Commissioners.
(5)
Regulations by virtue of subsection (4) shall include provision applying section
18.
(6)
Regulations under subsection (1)(b)—
(a)
shall be made by statutory instrument, and
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(b)
may not be made unless a draft has been laid before and approved by
resolution of each House of Parliament.
(7)
But the first set of regulations under subsection (1)(b) may be made without
compliance with subsection (6)(b); and if regulations are made in reliance on
this subsection—
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(a)
they shall be laid before Parliament as soon as is reasonably practicable
after being made, and
(b)
they shall cease to have effect at the end of the period of 28 days
beginning with the date on which they were made unless approved
within that period by resolution of each House of Parliament.
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(8)
Subsection (7)(b) is without prejudice to—
(a)
the power to make new regulations (to which subsection (7) will not
apply), or
(b)
the lawfulness of anything done in reliance on the regulations before
they cease to have effect.
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(9)
In calculating the period of 28 days in subsection (7)(b) no account shall be
taken of any period during which—
(a)
Parliament is dissolved or prorogued, or
(b)
both Houses are adjourned for more than four days.
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Disclosure to prosecuting authority
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(1)
Disclosure is in accordance with this section (as mentioned in section 17(2)(b))
if made—
(a)
to a prosecuting authority, and
(b)
for the purpose of enabling the authority—
(i)
to consider whether to institute criminal proceedings in respect
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of a matter considered in the course of an investigation

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conducted by or on behalf of Her Majesty’s Revenue and
Customs, or
(ii)
to give advice in connection with a criminal investigation
(within the meaning of section 31(5)(b)) or criminal
proceedings.
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(2)
In subsection (1) “prosecuting authority” means—
(a)
the Director of Revenue and Customs Prosecutions,
(b)
in Scotland, the Lord Advocate or a procurator fiscal, and
(c)
in Northern Ireland, the Director of Public Prosecutions for Northern
Ireland.
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(3)
Information disclosed to a prosecuting authority in accordance with this
section may not be further disclosed except—
(a)
for a purpose connected with the exercise of the prosecuting authority’s
functions, or
(b)
with the consent of the Commissioners (which may be general or
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specific).
(4)
A person commits an offence if he contravenes subsection (3).
(5)
It is a defence for a person charged with an offence under this section to prove
that he reasonably believed—
(a)
that the disclosure was lawful, or
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(b)
that the information had already and lawfully been made available to
the public.
(6)
A person guilty of an offence under this section shall be liable—
(a)
on conviction on indictment, to imprisonment for a term not exceeding
two years, to a fine or to both, or
25
(b)
on summary conviction, to imprisonment for a term not exceeding 12
months, to a fine not exceeding the statutory maximum or to both.
(7)
A prosecution for an offence under this section may be instituted in England
and Wales only—
(a)
by the Director of Revenue and Customs Prosecutions, or
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(b)
with the consent of the Director of Public Prosecutions.
(8)
A prosecution for an offence under this section may be instituted in Northern
Ireland only—
(a)
by the Commissioners, or
(b)
with the consent of the Director of Public Prosecutions for Northern
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Ireland.
(9)
In the application of this section to Scotland or Northern Ireland the reference
in subsection (6)(b) to 12 months shall be taken as a reference to six months.
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Data protection, &c.
Nothing in sections 16 to 20 authorises the making of a disclosure which—
40
(a)
contravenes the Data Protection Act 1998 (c. 29), or
(b)
is prohibited by Part 1 of the Regulation of Investigatory Powers Act
2000 (c. 23).