F1Part 1AApprenticeships F5, Technical Education QualificationsF2and other education and training: information sharing
Words in Pt. 1A heading inserted (30.9.2022) by Skills and Post-16 Education Act 2022 (c. 21), ss. 11(3), 36(3); S.I. 2022/965, reg. 3(6) (with regs. 4, 5)
Words in Pt. 1A heading inserted (2.1.2018) by Technical and Further Education Act 2017 (c. 19), s. 47(2), Sch. 1 para. 26; S.I. 2017/1055, reg. 3(b)(ii)
General
40CWrongful disclosure
1
Information disclosed by HMRC under section 40A(1) or 40B(1) may not be disclosed by the recipient of the information to any other person without the consent of HMRC (except so far as permitted by section 40A(2) or 40B(2)).
2
If a person discloses, in contravention of subsection (1), any revenue and customs information relating to a person whose identity—
a
is specified in the disclosure, or
b
can be deduced from it,
section 19 of the Commissioners for Revenue and Customs Act 2005 (wrongful disclosure) applies in relation to that disclosure as it applies in relation to a disclosure of such information in contravention of section 20(9) of that Act.
40DInterpretation
1
In this Part—
“HMRC” means the Commissioners for Her Majesty's Revenue and Customs;
“revenue and customs information relating to a person” has the same meaning as in section 19 of the Commissioners for Revenue and Customs Act 2005 (see section 19(2) of that Act).
2
In this Part—
a
references to HMRC include references to a person providing services to HMRC;
b
references to the Secretary of State include references to a person providing services to the Secretary of State.
3
Nothing in this Part
F3a
affects any power to disclose information that exists apart from this Part,
F4b
authorises the disclosure of any information in contravention of any provision made by or under any Act which prevents disclosure of the information.
Pt. 1A inserted (4.7.2016) by Enterprise Act 2016 (c. 12), ss. 26(1), 44(5); S.I. 2016/695, art. 2(a)