Commentary on Sections Part 6: Information Section 42: Wrongful disclosure
126.This section creates an offence of wrongful disclosure of certain information supplied by HMRC, the RCPO or those authorised to act on behalf of either of them. The offence is committed where a person in disclosing the information which relates to an identifiable natural or legal person contravenes section 41. It does not apply to the disclosure of information about internal administrative arrangements of HMRC or the RCPO.
127.The offence applies in respect of the information supplied to the Secretary of State, etc. under the relevant provisions both before and after this provision is commenced.