182 Disclosure of information
Finance Act 1989 (1989 c 26) | Legislation

182  Disclosure of information

(1)     A person who discloses any information which he holds or has held in the exercise of tax functions[, tax credit functions][, child trust fund functions] [or social security functions] is guilty of an offence if it is information about any matter relevant, for the purposes of [any of those functions—

(a)     to tax or duty in the case of any identifiable person,

[(aa)     to a tax credit in respect of any identifiable person,]

[(ab)     to a child trust fund of any identifiable person,]

(b)     to contributions payable by or in respect of any identifiable person, or

(c)     to statutory sick pay[, statutory maternity pay, [statutory paternity pay,] statutory adoption pay][, statutory shared parental pay or statutory parental bereavement pay] [, statutory parental bereavement pay or statutory neonatal care pay] in respect of any identifiable person.]

(2)     In this section “tax functions” means functions relating to tax or duty—

(a)     of the Commissioners, the Board and their officers,

(b)     of any person carrying out the administrative work of [the First-tier Tribunal or Upper Tribunal], and

(c)     of any other person providing, or employed in the provision of, services to any person mentioned in paragraph

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