[352A Wrongful disclosure]

[352A  Wrongful disclosure]

[(1)     Where the Commissioners for Her Majesty's Revenue and Customs provide information to a person under this Act, section 19 of the Commissioners for Revenue and Customs Act 2005 (c 11) (wrongful disclosure) shall apply to the disclosure of the information by the person as it applies to the disclosure of information in contravention of a provision of that Act.

(2)     But section 19 shall not apply to disclosure—

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