Economic Crime (Transparency and Enforcement) Act 2022 · PART 1 Registration of overseas entities

40 Sharing of information by HMRC

s. 40 · in force: yes

Captured statutory text (L5)

40 Sharing of information by HMRC

(1)The Commissioners for Her Majesty’s Revenue and Customs may disclose information to the Secretary of State ... for the purpose of the taking of action in connection with an offence under this Part.

(2)For the purposes of this section, the taking of action in connection with an offence under this Part includes any of the following—

(a)investigating whether an offence has been committed;

(b)prosecuting an offence;

(c)imposing financial penalties for conduct amounting to an offence.

(3)A person who receives information as a result of this section—

(a)may not use the information other than for the purpose of the taking of action in connection with an offence under this Part;

(b)may not further disclose the information unless the disclosure is necessary for the taking of action in connection with an offence under this Part.

(4)It is an offence for a person to disclose, in contravention of subsection (3)(b), any revenue and customs information relating to a person whose identity—

(a)is specified in the disclosure, or

(b)can be deduced from it.

(5)It is a defence for a person charged with an offence under subsection (4) to prove that the person reasonably believed—

(a)that the disclosure was lawful, or

(b)that the information had already lawfully been made available to the public.

(6)Subsections (4) to (7) of section 19 of the Commissioners for Revenue and Customs Act 2005 apply to an offence under subsection (4) as they apply to an offence under that section.

(7)In this section “revenue and customs information relating to a person” has the same meaning as in section 19 of the Commissioners for Revenue and Customs Act 2005 (see section 19(2) of that Act).

Full captured verbatim text

(1) The Commissioners for Her Majesty’s Revenue and Customs may disclose information to the Secretary of State ... for the purpose of the taking of action in connection with an offence under this Part.

(2) For the purposes of this section, the taking of action in connection with an offence under this Part includes any of the following—

(a) investigating whether an offence has been committed;

(b) prosecuting an offence;

(c) imposing financial penalties for conduct amounting to an offence.

(3) A person who receives information as a result of this section—

(a) may not use the information other than for the purpose of the taking of action in connection with an offence under this Part;

(b) may not further disclose the information unless the disclosure is necessary for the taking of action in connection with an offence under this Part.

(4) It is an offence for a person to disclose, in contravention of subsection (3)(b), any revenue and customs information relating to a person whose identity—

(a) is specified in the disclosure, or

(b) can be deduced from it.

(5) It is a defence for a person charged with an offence under subsection (4) to prove that the person reasonably believed—

(a) that the disclosure was lawful, or

(b) that the information had already lawfully been made available to the public.

(6) Subsections (4) to (7) of section 19 of the Commissioners for Revenue and Customs Act 2005 apply to an offence under subsection (4) as they apply to an offence under that section.

(7) In this section “revenue and customs information relating to a person” has the same meaning as in section 19 of the Commissioners for Revenue and Customs Act 2005 (see section 19(2) of that Act).

What this provision means

Model summary, checked against the text on the left.

L3 unavailable.

No verified summary for this provision yet; read the text itself.

Refers to

cross-reference internal_cite · s. 40

Referred to by

cross-reference internal_cite · s. 40

Part summaries

0 of 0 parts have a verified summary.

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Verification findings (173)

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Instrument tier unavailable

Change history as published

S. 29 omitted (26.10.2023 for specified purposes, 4.3.2024 in so far as not already in force) by virtue of Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 170(1)(b), 219(1)(2)(b); S.I. 2024/269, reg. 2(z54)

S. 29A omitted (26.10.2023 for specified purposes, 4.3.2024 in so far as not already in force) by virtue of Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 170(1)(b), 219(1)(2)(b); S.I. 2024/269, reg. 2(z54)

Pending effects amendments not yet applied to this text

No captured pending effects.

Provenance

Every claim the system makes about this text is traceable to these identifiers.

Instrument: uk:ukpga/2022/10
Part: PART 1 Registration of overseas entities
Version: 182e65dd10498ae86ea06030…
Content hash: sha256 c62c1dd54477ca70c7b682e8…
Source: legislation.gov.uk/ukpga/2022/10