Commentary on Clauses Section 29: Confidentiality, &c.
186.This section covers the use and disclosure by HMIC, the Scottish Inspectors, the Northern Ireland inspectors and the IPCC of information obtained in the course of their functions.
187.Subsection (1) requires that information obtained by HMIC, the Scottish inspectors or the Northern Ireland inspectors may only be used by them for the purposes of carrying out an inspection and may not be disclosed without the consent of the Commissioners for HMRC.
188.Subsection (2) requires that any report made by HMIC, the Scottish inspectors or the Northern Ireland inspectors may not include information relating to a specified person without his consent.
189.Subsection (3) requires that information obtained by the IPCC from HMRC or the Parliamentary Commissioner for Administration in the course of an investigation may only be used by it for the purposes of that investigation. Any disclosure of such information is subject to any restrictions imposed by or under regulations made under section 28 (Complaints and misconduct: England and Wales).
190.Subsection (4) specifies that an offence will be committed by any persons contravening the provisions in respect of disclosure.
191.Subsection (5) provides a defence for any person charged with an offence of disclosing or using information where he can prove that he reasonably believed disclosure or use was lawful, or that the information had already been lawfully made available to the public.
192.Subsection (6) sets out the penalties where a person is found guilty of unlawful disclosure under these provisions.
193.Subsection (7) lays down the roles and responsibilities for mounting prosecutions under these provisions in England and Wales.
194.Subsection (8) sets out the maximum term for imprisonment on summary conviction for a person found guilty of unlawful disclosure in Scotland.
195.Subsection (9) defines the meaning of the terms “Scottish inspectors” and “Northern Ireland inspectors” by reference to section 27.
196.It may be noted that section 55(3) specifies liability to a reduced sentence on summary conviction in England and Wales where the offence under these provisions was committed before the commencement of section 282 of the Criminal Justice Act 2003.