Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 3 Information

Other limits on use and disclosure of information

18 Protected taxpayer information: use by the Keeper

(1) This section applies to information that—

(a) is held by the Keeper in connection with a function which Revenue Scotland has delegated to the Keeper, and

(b) is protected taxpayer information.

(2) The Keeper may not use that information in connection with the Keeper’s functions under section 108 of the Land Registration etc. (Scotland) Act 2012 (asp 5).