s 42 Offence of disclosure
(1) This section applies where— (a) a financial institution is specified in a customer information order or account monitoring order made in any part of the United Kingdom, or (b) the Secretary of State or the Lord Advocate receives a request under section 13 for evidence to be obtained from a financial institution in connection with the investigation of an offence .... (2) If the institution, or an employee of the institution, discloses any of the following information, the institution or (as the case may be) the employee is guilty of an offence. (3) That information is— (a) that the request to obtain customer information or account information, or the request mentioned in subsection (1)(b), has been received, (b) that the investigation to which the request relates is being carried out, or (c) that, in pursuance of the request, information has been given to the authority which made the request. (4) An institution guilty of an offence under this section is liable— (a) on summary conviction, to a fine not exceeding the statutory maximum, (b) on conviction on indictment, to a fine. (5) Any other person guilty of an offence under this section is liable— (a) on summary conviction, to imprisonment for a term not exceeding six 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 five years or to a fine, or to both.