Sections (1) and (2) set out that where Revenue Scotland discloses personal information to a person under section 45 for the purpose to enable provision of DVS to an individual, that person must not further disclose that information otherwise than for the purpose of providing DVS, without the consent of Revenue Scotland.
	Subsection (3) sets out that if a third party receives the information disclosed by Revenue Scotland to the registered person providing DVS directly or indirectly from the person to whom the information was disclosed by Revenue Scotland, the third party must not further disclose the information without consent of Revenue Scotland.
	Subsection (4) sets out that it is an offence to disclose information in contravention of subsections (2) and (3).
	Subsection (5) sets out the defences in relation to this offence - that the person charged with the offence reasonably believed that the disclosure of information was lawful, or that the information had already lawfully been made publicly available.
	Subsection (6) sets out what punishments a person who commits an offence under subsection (4) will face. A person who commits the offence on summary conviction in England and Wales may be imprisoned for up to the maximum term available in a magistrates’ court, receive a fine, or both. A person committing the offence on summary conviction in Scotland may be imprisoned for a term of up to 12 months, or receive a fine up to the statutory maximum, or both. A person who commits the offence on summary conviction in Northern Ireland may be imprisoned for up to 6 months, or receive a fine up to the statutory maximum, or both. In all UK jurisdictions, a person who is convicted of the offence on indictment may be imprisoned for up to 2 years or receive a fine, or both.
	Subsection (7) defines the term "personal information" for the purposes of this section.
Part 2: Digital Verification Services Information Gateway Section 48: Information disclosed by Revenue Scotland