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(1)An individual who is or has been a relevant official must not disclose protected taxpayer information unless the disclosure is permitted by section 18.
(2)In this section and section 19, “relevant official” means an individual who is—
(a)a member of WRA, of a committee of WRA or of a sub-committee of such a committee,
(b)a person to whom WRA has delegated any of its functions, a member of a body to whom WRA has delegated any of its functions, of a committee of such a body or of a sub-committee of such a committee, or an office-holder of such a body,
(c)a member of staff of WRA,
(d)a member of staff of a person to whom WRA has delegated any of its functions employed in connection with any of those functions,
(e)a person providing services to WRA, or
(f)a person providing services to a person to whom WRA has delegated any of its functions in connection with any of those functions.
(3)In subsection (1) and section 18, “protected taxpayer information” means information relating to a person (the “affected person”)—
(a)which was acquired by WRA or which was acquired by a person to whom any of the functions of WRA have been delegated in connection with those functions, and
(b)by which the affected person may be identified (whether by reason of the affected person's identity being specified in the information or being capable of being deduced from it).
(4)But information is not “protected taxpayer information” if it is information about internal administrative arrangements of WRA or of a person to whom WRA has delegated any of its functions (whether the information relates to members of staff of WRA or of such a person or to other persons).
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Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the National Assembly for Wales.
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