Part 5: Digital Government Chapter 4: Fraud against the public sector Section 59: Information disclosed by the Revenue and Customs
This section sets out that a person receiving personal information from the Revenue and Customs under section 56 cannot disclose that personal 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. The criminal sanctions set out in section 19 of the Commissioners for Revenue and Customs Act 2005 will apply to an offence under subsection (3).