Tax Collection and Management (Wales) Act 2016 (anaw6)

PART 2 E+W THE WELSH REVENUE AUTHORITY

Information E+W

16 Use of information by WRA and delegates E+W

(1) Information acquired—

(a) by WRA, or

(b) by a person to whom WRA has delegated any of its functions,

in connection with a function of WRA may be used only in accordance (2).

(2) The information may be used—

(a) by WRA, or

(b) by any person to whom WRA has delegated any of its functions,

in connection with any function of WRA.

(3) This section is subject to any international obligation of the United Kingdom which restricts or prohibits the use of information.

Commencement Information

I1 S. 16 in force at 18.10.2017 by S.I. 2017/954, art. 2