Informant confidentiality: only anonymised reward files and reward register details to be provided for receipt audit. The Board directs that reward files-which include summaries of information, notes on assistance, evaluations tied to amounts added and taxes realised, Assessing Officer reports, and Competent Authority orders but do not contain informant names or addresses-may be made available to Receipt Audit. Statistical data maintained in the Reward Register (para 8.02(iii), Chapter VIII, Search Audit) should also be furnished; information files that record informant identity are to be protected to preserve informant security.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Informant confidentiality: only anonymised reward files and reward register details to be provided for receipt audit.
The Board directs that reward files-which include summaries of information, notes on assistance, evaluations tied to amounts added and taxes realised, Assessing Officer reports, and Competent Authority orders but do not contain informant names or addresses-may be made available to Receipt Audit. Statistical data maintained in the Reward Register (para 8.02(iii), Chapter VIII, Search Audit) should also be furnished; information files that record informant identity are to be protected to preserve informant security.
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