18Protected taxpayer information: use by the Keeper
This section has no associated Explanatory Notes
(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).