§ 105L — Provision of information to Comptroller

105L.—(1) Subject to subsection (5), a person falling within any description of persons prescribed by regulations (called in this section a prescribed person) must provide the Comptroller (or such other person as may be authorised by the Comptroller) with information of a description prescribed by those regulations.[15/2016]

(1A) The information under subsection (1) must be provided —(a)

at such times and frequency as may be prescribed by the regulations or as the Comptroller may in any particular case allow;

(b)

in such form and manner as may be prescribed by the regulations or as the Comptroller may in any particular case allow; and

(c)

using the electronic service, except that the Comptroller may in any particular case or class of cases permit the information to be given in any other manner.[15/2016]

(1B) In subsection (1), the reference to a person falling within any description of persons prescribed by regulations —(a)

excludes one given a written notice by the Comptroller pursuant to a regulation made under section 105P(2)(ba)(i); and

(b)

includes one given a written notice by the Comptroller pursuant to a regulation made under section 105P(2)(ba)(ii).[34/2016]

(2) A prescribed person is not excused from providing the information by reason only that the person is under a duty not to collect, use or disclose that information, whether imposed by written law, rule of law, any contract or any rule of professional conduct, in respect of that information.[2/2016]

(3) A prescribed person who in good faith and with reasonable care does any act for the purpose of complying with subsection (1) is not to be treated as being in breach of any duty mentioned in subsection (2).[2/2016]

(4) No civil or criminal action for a breach of any such duty, other than a criminal action for an offence under section 105M(3), shall lie against the prescribed person —(a)

for producing any document or providing any information if the person had done so in good faith and with reasonable care in compliance with subsection (1); or

(b)

for doing or omitting to do any act if the person had done or omitted to do the act in good faith and with reasonable care and for the purpose of, or as a result of complying with subsection (1).[2/2016]

(5) Despite subsection (2), subsection (1) does not apply to any information subject to legal privilege.

—(1) Subject to subsection (5), a person falling within any description of persons prescribed by regulations (called in this section a prescribed person) must provide the Comptroller (or such other person as may be authorised by the Comptroller) with information of a description prescribed by those regulations.[15/2016]

(1A) The information under subsection (1) must be provided —(a)

at such times and frequency as may be prescribed by the regulations or as the Comptroller may in any particular case allow;

(b)

in such form and manner as may be prescribed by the regulations or as the Comptroller may in any particular case allow; and

(c)

using the electronic service, except that the Comptroller may in any particular case or class of cases permit the information to be given in any other manner.[15/2016]

(1B) In subsection (1), the reference to a person falling within any description of persons prescribed by regulations —(a)

excludes one given a written notice by the Comptroller pursuant to a regulation made under section 105P(2)(ba)(i); and

(b)

includes one given a written notice by the Comptroller pursuant to a regulation made under section 105P(2)(ba)(ii).[34/2016]

(2) A prescribed person is not excused from providing the information by reason only that the person is under a duty not to collect, use or disclose that information, whether imposed by written law, rule of law, any contract or any rule of professional conduct, in respect of that information.[2/2016]

(3) A prescribed person who in good faith and with reasonable care does any act for the purpose of complying with subsection (1) is not to be treated as being in breach of any duty mentioned in subsection (2).[2/2016]

(4) No civil or criminal action for a breach of any such duty, other than a criminal action for an offence under section 105M(3), shall lie against the prescribed person —(a)

for producing any document or providing any information if the person had done so in good faith and with reasonable care in compliance with subsection (1); or

(b)

for doing or omitting to do any act if the person had done or omitted to do the act in good faith and with reasonable care and for the purpose of, or as a result of complying with subsection (1).[2/2016]

(5) Despite subsection (2), subsection (1) does not apply to any information subject to legal privilege.