Commentary on Sections Information Section 28: Wrongful disclosure of information received by others from HMRC
134.Section 28 sets out the rules which apply where information received by others from HMRC is wrongfully disclosed.
135.Subsections (1) and (2) make it a criminal offence for a person who receives information from HMRC to pass on that information to others if it would allow a person to be identified. It does so by extending the existing offence in section 19 of the Commissioners for Revenue and Customs Act 2005, which protects information while it is held by HMRC, to also protect information that HMRC supplies to another person under section 27.