Part 5: Digital Government Chapter 3: Debt owed to the public sector Section 51: Information disclosed by the Revenue and Customs
This section sets out that a person receiving personal information under section 48 from the Revenue and Customs cannot disclose that information. This restriction on onward disclosure of personal information provided by the Revenue and Customs does not apply if the Commissioners for Her Majesty’s Revenue and Customs have given general or specific consent for the specific disclosure. Subsection (3) sets out that anyone who breaches this prohibition is guilty of an offence. Subsection (4) sets out a defence to the offence under subsection (3). The criminal sanctions set out in section 19 of the Commissioners for Revenue and Customs Act 2005, which prohibit the wrongful disclosure of revenue and customs information, will apply to an offence under subsection (3).