Commentary Information Section 109: Unauthorised disclosure of information received under section 108
221.Section 109 creates an offence for the unlawful disclosure of information received under section 108. It also sets out those circumstances where the information may be disclosed lawfully. These provisions are similar to those in section 182 of the Finance Act 1989 and section 123 of the Social Security Administration Act 1992, which impose criminal sanctions for the unauthorised disclosure of information held by the Inland Revenue or the Department for Work and Pensions.
222.Subsections (3) and (4) set out the penalties in England, Wales, Northern Ireland and Scotland for unlawful disclosure of information.