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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 7 February 2023 - onwards
Version 4 of 4

70. Penalty and prosecution for offence under section 69

(1) A person who commits an offence under section 69 is liable -

(a) on summary conviction, to imprisonment for a term not exceeding 12 months or to a fine not exceeding the statutory maximum or to both;

(b) on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or to both.

(2) A prosecution for an offence under section 69 may be begun in England and Wales only by or with the consent of the Director of Public Prosecutions.

(3) A prosecution for an offence under section 69 may be begun in Northern Ireland only -

(a) in the case of revenue and customs information disclosed by Revenue and Customs -

(i) by the Commissioners of Revenue and Customs; or

(ii) with the consent of the Director of Public Prosecutions for Northern Ireland; and

(b) in any other case, with the consent of the Director of Public Prosecutions for Northern Ireland.