[F1125BProhibition on disclosure of contact details supplied under section 125AU.K.
(1)A person who receives information supplied under section 125A may not disclose it except with the consent of the Commissioners for Her Majesty's Revenue and Customs (which may be general or specific).
(2)A person who contravenes subsection (1) is guilty of an offence.
(3)It is a defence for a person charged with an offence under this section to prove that the person reasonably believed—
(a)that the disclosure was lawful, or
(b)that the information had already lawfully been made available to the public.
(4)Subsections (4) to (7) of section 19 of the Commissioners for Revenue and Customs Act 2005 apply to an offence under this section as they apply to an offence under that section.
(5)Nothing in section 107 or 108 (institution of proceedings and evidence) applies in relation to an offence under this section.]
Textual Amendments
F1Ss. 125A-125C inserted (23.7.2018) by Data Protection Act 2018 (c. 12), ss. 195(2), 212(1) (with ss. 117, 209, 210); S.I. 2018/625, reg. 3(l)