13Use of information by Revenue Scotland and other persons
(1)A relevant person may use information held by the person in connection with a function in connection with any other function.
(2)In this section and section 14 “relevant person” means any or all of the following persons—
(a)Revenue Scotland,
(b)a member of Revenue Scotland,
(c)a committee of Revenue Scotland (and a member of any committee),
(d)the chief executive or any other member of staff of Revenue Scotland,
(e)a person to whom Revenue Scotland has delegated any of its functions,
(f)a member of staff of a person mentioned in paragraph (e).
(3)In this section and section 14 references to a “function” are references to—
(a)a function of any of the persons mentioned in subsection (2)(a) to (d),
(b)in the case of a person mentioned in subsection (2)(e)—
(i)a function which Revenue Scotland has delegated to the person, and
(ii)a function under any other enactment,
(c)in the case of a member of staff of a person mentioned in subsection (2)(e)—
(i)a function which Revenue Scotland has delegated to the person and which the member of staff is exercising, and
(ii)a function of the person under any other enactment which the member of staff is exercising.