Section 3 | Disclosure Of Information | Criminal Justice Act 1987 C38

3 Disclosure of information

Criminal Justice Act 1987 (1987 c 38) | Legislation

3 Disclosure of information

(1) Where any information [to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2)] has been disclosed by [Her Majesty's Revenue and Customs] to any member of the Serious Fraud Office for the purposes of any prosecution of [an offence relating to a former Inland Revenue matter], that information may be disclosed by any member of the Serious Fraud Office—

(a) for the purposes of any prosecution of which that Office has the conduct;

(b) to [the Crown Prosecution Service] for the purposes of any prosecution of [an offence relating to a former Inland Revenue matter]; . . .

(c) to the Director of Public Prosecutions for Northern Ireland for the purposes of any prosecution of [an offence relating to a former Inland Revenue matter][; and

(d) in order to comply with a requirement imposed under paragraph 7 of the Schedule to the Crown Prosecution Service Inspectorate Act 2000],

but not otherwise.

(2) Where the Serious Fraud Office has the conduct of any prosecution of an offence which does not relate to inland revenue, the court may not prevent the prosecution from relying on any evidence under section