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Disclosure of returns and information. 18.(1) Subject to subsection (2), returns or any information contained in returns furnished pursuant to section 17 shall not, without the consent of the person by whom any return was made, or, as the case may be, the person to whose business the returns relate, be disclosed otherwise than to the Ministry or an officer of the Ministry. (2) Subsection (1) shall not apply to (a)the disclosure of returns or information in the form of a summary of similar returns or information furnished by or obtained from a number of persons, if the summary is so framed as not to enable particulars relating to any individual or any individual business to be ascertained from it; or (b)any disclosure of information made for the purposes of any legal proceedings pursuant to this Act, or for the purposes of any report of any such proceedings; or (c)the disclosure of any such returns or information in so far as the disclosure is required or authorised by or under this Act. (3) If any person discloses any information in contravention of this section, he shall be guilty of an offence. Regulations.
© 1966 Crown Copyright
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