Surely it was no longer UPSI (Unpublished Price Sensitive Information) after the OBR published it?
I agree. They didn’t intend to publish it, but they did publish it. They might not have advertised its presence yet, but it was freely available to anyone who asked.
I wouldn't be betting my freedom on the regulator agreeing with that logic
the regulations specifically go into great detail about official publications and formal circulation
would a reasonable person consider this a leak? then it's UPSI