Part 5: Digital Government Chapter 5: Sharing for research purposes Section 67: Information disclosed by the Revenue and Customs
The two offences in section 67 apply to personal information which has been disclosed by the Revenue and Customs under section 64(1) or (5). The subsection (2) offence protects the same defined class of information as set out for the section 66(2) offence, but differs in two principal respects. Firstly, there is no equivalent of section 66(7). A disclosure will be caught by the offence unless it is permitted by subsection (3) or the Revenue and Customs consents to the disclosure (subsection (7)). As with the section 66(2) offence, subsection (3)(a) permits a disclosure to the researcher who is accredited to carry out the relevant research. Subsection (3)(b) permits disclosure to an accredited peer reviewer. Secondly, the offence only applies to certain onward disclosures of personal information that has been disclosed under section 64(1). By virtue of subsection (2)(a), the offence applies to a disclosure made by the initial recipient of the information under section 64(1). By virtue of subsection (2)(b), the offence also applies to disclosures made by a person to whom the information is disclosed under subsection (3), that is accredited researchers and accredited peer reviewers.
	The Act does not place restrictions on the use or onward disclosure of information which has been disclosed under section 64(1) but which is not personal information within the meaning of section 66(1).
	The subsection (5) offence, like the section 66(5) offence, protects personal information (within the meaning of section 64(11) and (12)), that has been disclosed for the purposes of processing it for disclosure under section 64(1). It differs from the section 66(5) offence in two principal respects. Firstly, there is no equivalent of section 66(7). A disclosure will be an offence unless, by virtue of subsection (6), it is a disclosure by a processor pursuant to section 64(1) or the Commissioners for Her Majesty’s Revenue and Customs consent to the disclosure (subsection (7)). Secondly, the offence applies to disclosures made by processors who have received the information under section 64(5). It does not apply to onward disclosures made by other persons. For example, if an accredited researcher unlawfully disclosed personal information to a journalist, a further disclosure by that journalist would not be a criminal offence under subsection (5).
	Given that the offence applies to personal information which has been disclosed for processing, it will apply even if the information has been processed and is ready for disclosure under section 64(1). As set out above, however, subsection (6) permits a processor to make a disclosure of that information under section 64(1).
	By virtue of subsection (9), it is a defence for a person charged with either offence to prove that the person reasonably believed that the disclosure was lawful or that the information had already and lawfully been made available to the public.