[1216CN Wrongful disclosure]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1216CN  Wrongful disclosure]

[(1) A person (“X”) commits an offence if—

(a) X discloses revenue and customs information relating to a person (as defined in section 19(2) of the Commissioners for Revenue and Customs Act 2005),

(b) the identity of the person to whom the information relates is specified in the disclosure or can be deduced from it, and

(c)

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