|
|
|
|
(a) |
sums
received by the Administrator by virtue of this section |
|
|
must
be paid into the Consolidated Fund, and |
|
|
(b) |
an RTF order may make provision
for sums to be paid by the |
|
|
Administrator
to transport fuel suppliers, or to transport fuel |
|
|
suppliers
of a specified description, in accordance with the |
|
5 |
specified
system of allocation. |
|
|
(7) |
Such an order must contain
provision ensuring that the total of the |
|
|
sums
so paid by the Administrator does not at any time exceed the |
|
|
total
of the sums so received by the Administrator up to that time. |
|
|
(8) |
Where the Administrator
is a person other than the Secretary of |
|
10 |
|
|
(a) |
require the Administrator
to use, to the specified extent, sums |
|
|
received
by the Administrator by virtue of this section for the |
|
|
purpose
of meeting costs incurred in carrying out the |
|
|
Administrator’s
functions, or |
|
15 |
(b) |
require the Administrator
to pay, to the specified extent, |
|
|
sums
so received to the Secretary of State. |
|
|
(9) |
Sums so received which
are not dealt with in accordance with |
|
|
provision
made under subsection (8) must be paid by the |
|
|
Administrator
to transport fuel suppliers, or to transport fuel |
|
20 |
suppliers
of a specified description, in accordance with the specified |
|
|
|
|
(10) |
The Secretary of State
must pay sums received by the Secretary of |
|
|
State
by virtue of provision made under subsection (8)(b) into the |
|
|
|
25 |
|
|
5 |
In section 129 (imposition
of civil penalties), for subsection (7) substitute— |
|
|
“(7) |
Sums received by the Administrator
by virtue of this section— |
|
|
(a) |
where the Administrator
is the Secretary of State, must be |
|
|
paid
into the Consolidated Fund, and |
|
30 |
(b) |
otherwise, must be paid
to the Secretary of State, who must |
|
|
pay
them into the Consolidated Fund.”. |
|
|
Disclosure of information |
|
|
6 |
After section 131 insert— |
|
|
“131A |
Disclosure
of information held by Revenue and Customs |
|
35 |
(1) |
This section applies to
information held by or on behalf of the |
|
|
Commissioners
for Her Majesty’s Revenue and Customs in |
|
|
connection
with their functions under or by virtue of the |
|
|
Hydrocarbon
Oil Duties Act 1979. |
|
|
(2) |
Such information may be
disclosed to— |
|
40 |
(a) |
the Administrator, or |
|
|
(b) |
an authorised person, |
|
|
|
for
the purposes of or in connection with the Administrator’s
|
|
|
|
|
|
|
|
|
|
|
|
(3) |
In
this Chapter “authorised person” means a person who— |
|
|
(a) |
provides services to, or
exercises functions on behalf of, the |
|
|
|
|
(b) |
is authorised by the Administrator
to receive information to |
|
|
which
this section applies. |
|
5 |
(4) |
The Administrator may authorise
such a person to receive |
|
|
information
to which this section applies either generally or for a |
|
|
|
|
131B |
Further
disclosure of information |
|
|
(1) |
This section applies to
information disclosed under section 131A, |
|
10 |
other
than information which is also provided to the Administrator |
|
|
or
an authorised person otherwise than under that section. |
|
|
(2) |
Information to which this
section applies may not be disclosed— |
|
|
(a) |
by the Administrator, |
|
|
(b) |
by an authorised person,
or |
|
15 |
(c) |
by any other person who
obtains it in the course of providing |
|
|
services
to, or exercising functions on behalf of, the |
|
|
|
|
|
except
as permitted by the following provisions of this section. |
|
|
(3) |
Subsection (2) does not
apply to a disclosure made— |
|
20 |
(a) |
by the Administrator to an
authorised person, |
|
|
(b) |
by an authorised person to
the Administrator, or |
|
|
(c) |
by an authorised person to
another authorised person, |
|
|
|
for
the purposes of, or in connection with, the discharge of the |
|
|
Administrator’s
functions. |
|
25 |
(4) |
Subsection (2) does not
apply to a disclosure if it is— |
|
|
(a) |
authorised by an enactment, |
|
|
(b) |
made in pursuance of an order
of a court, |
|
|
(c) |
made for the purposes of
a criminal investigation or criminal |
|
|
proceedings
(whether or not within the United Kingdom) |
|
30 |
relating
to a matter in respect of which the Administrator has |
|
|
|
|
(d) |
made for the purposes of
civil proceedings (whether or not |
|
|
within
the United Kingdom) relating to a matter in respect of |
|
|
which
the Administrator has functions, |
|
35 |
(e) |
made with the consent of
the Commissioners for Her |
|
|
Majesty’s
Revenue and Customs, or |
|
|
(f) |
made with the consent of
each person to whom the |
|
|
|
|
|
40 |
(1) |
A person commits an offence
if— |
|
|
(a) |
he discloses information
about a person in contravention of |
|
|
|
|
(b) |
the person’s identity
is specified in the disclosure or can be |
|
|
|
45 |
|
|
|
|
|
|
|
(2) |
In
subsection (1) “information about a person” means
revenue and |
|
|
customs
information relating to a person within the meaning of |
|
|
section
19(2) of the Commissioners for Revenue and Customs Act |
|
|
2005
(wrongful disclosure). |
|
|
(3) |
It is a defence for a person
charged with an offence under this section |
|
5 |
to
prove that he reasonably believed— |
|
|
(a) |
that the disclosure was lawful,
or |
|
|
(b) |
that the information had
already and lawfully been made |
|
|
|
|
(4) |
A person guilty of an offence
under this section is liable— |
|
10 |
(a) |
on conviction on indictment,
to imprisonment for a term not |
|
|
exceeding
two years or a fine or both, or |
|
|
(b) |
on summary conviction, to
imprisonment for a term not |
|
|
exceeding
twelve months or a fine not exceeding the |
|
|
statutory
maximum or both. |
|
15 |
(5) |
A prosecution for an offence
under this section— |
|
|
(a) |
may be brought in England
and Wales only with the consent |
|
|
of
the Director of Public Prosecutions; |
|
|
(b) |
may be brought in Northern
Ireland only with the consent of |
|
|
the
Director of Public Prosecutions for Northern Ireland. |
|
20 |
(6) |
In the application of this
section— |
|
|
(a) |
in England and Wales, in
relation to an offence committed |
|
|
before
the commencement of section 154(1) of the Criminal |
|
|
|
|
|
25 |
|
the
reference in subsection (4)(b) to twelve months is to be read
as a |
|
|
reference
to six months.”. |
|
|
|
|
7 (1) |
Section 132(1) (interpretation
of Chapter 5 of Part 2) is amended as follows. |
|
|
(2) |
For the definition
of “Administrator” substitute— |
|
30 |
““Administrator” means the person for the time
being |
|
|
appointed
as the Administrator by order under this |
|
|
|
|
(3) |
In the appropriate
place insert— |
|
|
““authorised person” has the meaning given by
section |
|
35 |
|
|
|
|
(a) |
an enactment contained
in subordinate legislation, |
|
|
(b) |
an enactment contained
in, or in an instrument made |
|
|
under,
an Act of the Scottish Parliament, |
|
40 |
(c) |
an enactment contained
in, or in an instrument made |
|
|
under,
Northern Ireland legislation, and |
|
|
(d) |
an enactment contained
in, or in an instrument made |
|
|
under,
a Measure or Act of the National Assembly for |
|
|
|
45 |
|
|
|