Source: http://www.legislation.gov.uk/ukpga/1995/39/section/30
Timestamp: 2013-06-20 09:03:30
Document Index: 626259750

Matched Legal Cases: ['art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2']

Skip to main contentSkip to navigationlegislation.gov.ukThe National ArchivesHelpSite MapAccessibilityContact UsHomeAbout UsBrowse LegislationNew LegislationChanges to LegislationSearch LegislationSearch LegislationTitle: (or keywords in the title)Year:Number:Type:All Legislation (excluding draft)All Primary Legislation UK Public General Acts UK Local Acts Acts of the Scottish Parliament Acts of the National Assembly for Wales Measures of the National Assembly for Wales Church Measures Acts of the Northern Ireland Assembly Acts of the Old Scottish Parliament Acts of the English Parliament Acts of the Old Irish Parliament Acts of the Parliament of Great Britain Northern Ireland Orders in Council Measures of the Northern Ireland Assembly Acts of the Northern Ireland ParliamentAll Secondary Legislation UK Statutory Instruments Wales Statutory Instruments Scottish Statutory Instruments Northern Ireland Statutory Rules Church Instruments UK Ministerial Orders UK Statutory Rules and OrdersAll Draft Legislation UK Draft Statutory Instruments Scottish Draft Statutory Instruments Northern Ireland Draft Statutory RulesAll Impact Assessments UK Impact AssessmentsSearchAdvanced SearchCriminal Law (Consolidation) (Scotland) Act 1995You are here:1995 c. 39Part IVSection 30Table of ContentsContentMore ResourcesPrevious: ProvisionNext: ProvisionPlain ViewPrint Options
Status:Prospective version(s) available. Show Timeline of ChangesStatusThe version on screen is currently in force, but there is a version available (prospective version) to show how it could change.The prospective version will remain prospective until a date is appointed by an appropriate person or body to bring those changes into force.To see the prospective version, use the Show Timeline of Changes feature under ‘Advanced Features’.Commencement Orders listed in the ‘Changes to Legislation’ box as not yet applied may bring changes and effects in the prospective version into force.Changes to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Criminal Law (Consolidation) (Scotland) Act 1995. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.Changes and effects yet to be applied to :Changes and effectsThis section lists the changes and effects yet to be applied to the specific provision you are viewing.s. 30(5)(a) words omitted by S.I. 2009/1941 Sch. 1 para. 156Changes and effects yet to be applied to the whole Act, associated Parts and Chapters:Changes and effectsThis section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.Whole provisions yet to be inserted into this Act (including any effects on those provisions):s. 24A 24B inserted by S.I. 2011/1739 Sch. 1 para. 6s. 25A inserted by S.I. 2011/1739 Sch. 1 para. 4Commencement Orders yet to be applied to the Criminal Law (Consolidation) (Scotland) Act 1995:Commencement OrdersThis section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.Commencement Orders bringing legislation that affects this Act into force:S.I. 2003/120 art. 2 Sch. commences (2002 c. 29)S.S.I. 2003/210 art. 2(1)(b) 2(2) Sch. commences (2002 c. 29)S.S.I. 2006/286 art. 2(b) commences (2005 asp 16)S.S.I. 2011/178 art. 2 commences (2010 asp 13)30 Disclosure of information.S(1)Where any information [F1to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2)]F1 has been disclosed by [F2Her Majesty’s Revenue and Customs]F2 for the purposes of any prosecution of an offence [F3relating to a former Inland Revenue matter]F3, that information may be disclosed by the Lord Advocate for the purposes of any prosecution of an offence—
(a)in respect of which a direction has been given under section 27(1)(a) of this Act; or
(b)relating to inland revenue,
(2)Where any information is subject to an obligation of secrecy imposed by or under any enactment [F4and is not information to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2)]F4, the obligation shall not have effect to prohibit the disclosure of that information to a nominated officer but any information disclosed by virtue of this subsection may only be disclosed by the Lord Advocate for the purpose of a prosecution in Scotland or elsewhere.
(3)Without prejudice to his power to enter into an agreement apart from this subsection, the Lord Advocate may enter into an agreement for the supply of information to or by him subject, in either case, to an obligation not to disclose the information concerned otherwise than for a specified purpose.
(4)Subject to subsections (1) and (2) above and to any provision of an agreement for the supply of information which restricts the disclosure of the information supplied, information obtained by a nominated officer may be disclosed—
(a)to any government department, or any Northern Ireland Department, or other authority or body discharging its functions on behalf of the Crown (including the Crown in right of Her Majesty’s Government in Northern Ireland);
(c)for the purposes of any prosecution in Scotland or elsewhere; and
(d)for the purposes of assisting any public or other authority for the time being designated for the purpose of this paragraph by an order made by the Secretary of State to discharge any functions which are specified in the order.
(5)The following are competent authorities for the purposes of subsection (4) above—
(a)an inspector appointed under Part XIV of the M1Companies Act 1985 F5...;
(b)the Accountant in Bankruptcy;
(d)the Official Receiver for Northern Ireland;
[F6(e)a person appointed under—
(f)a body corporate established in accordance with section 212(1) of the Financial Services and Markets Act 2000 (compensation scheme manager);]
(6)An order under subsection (4)(d) above may impose conditions subject to which, and otherwise restrict the circumstances in which, information may be disclosed under that paragraph.
[F7(7)In subsection (1) above “former Inland Revenue matter” means a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30.]
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F1Words in s. 30(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 53, Sch. 4 para. 63(2)(a); S.I. 2005/1126, art. 2(2)(h)F2Words in s. 30(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 53, Sch. 4 para. 63(2)(b); S.I. 2005/1126, art. 2(2)(h)F3Words in s. 30(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 53, Sch. 4 para. 63(2)(c); S.I. 2005/1126, art. 2(2)(h)F4Words in s. 30(2) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 53, Sch. 4 para. 63(3); S.I. 2005/1126, art. 2(2)(h)F5Words in s. 30(5)(a) omitted (1.10.2009) by virtue of The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 2(1), Sch. 1 para. 156F6S. 30(5)(e)(f) substituted (1.12.2001) for s. 30(5)(e)-(l) by S.I. 2001/3649, arts. 1, 234F7S. 30(7) added by (18.4.2005) Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 53, Sch. 4 para. 63(4); S.I. 2005/1126, art. 2(2)(h)Marginal CitationsM11985 c.6. Previous: ProvisionNext: ProvisionBack to topOptions/HelpPrint OptionsPrint The Whole ActPDF The Whole ActWeb page The Whole ActPrint The Whole PartPDF The Whole PartWeb page The Whole PartPrint This Section onlyPDF This Section onlyWeb page This Section onlyLegislation is available in different versions:Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.See additional information alongside the contentGeographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.Opening OptionsDifferent options to open legislation in order to view more content on screen at onceMore ResourcesAccess essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:the original print PDF of the as enacted version that was used for the print copylists of changes made by and/or affecting this legislation itemconfers power and blanket amendment detailsall formats of all associated documentscorrection slipslinks to related legislation and further information resourcesMore ResourcesUse this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:the original print PDF of the as enacted version that was used for the print copycorrection slipsClick 'View More' or select 'More Resources' tab for additional information including:lists of changes made by and/or affecting this legislation itemconfers power and blanket amendment detailsall formats of all associated documentslinks to related legislation and further information resources© Crown copyrightYou may use and re-use the information featured on this website (not including logos) free of charge in any format or medium, under the terms of the Open Government Licence