PART 2THE WELSH REVENUE AUTHORITY
Information
17Confidentiality of protected taxpayer information
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).