Scottish Statutory Instruments
2018 No. 346
Taxes
The Revenue Scotland and Tax Powers Act 2014 (Ancillary Provision) Order 2018
Made
8th November 2018
Laid before the Scottish Parliament
12th November 2018
Coming into force
31st December 2018
The Scottish Ministers make the following Order in exercise of the powers conferred by section 255 of the Revenue Scotland and Tax Powers Act 2014(1) and all other powers enabling them to do so.
Citation and commencement
1. This Order may be cited as the Revenue Scotland and Tax Powers Act 2014 (Ancillary Provision) Order 2018 and comes into force on 31 December 2018.
Section 15 of the Revenue Scotland and Tax Powers Act 2014
2. For the purposes of section 15 of the Revenue Scotland and Tax Powers Act 2014, a disclosure is permitted if it is made to the Welsh Revenue Authority(2) in connection with a function of Revenue Scotland or the collection and management of a devolved tax within the meaning of the Government of Wales Act 2006(3).
KATE FORBES
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
8th November 2018
EXPLANATORY NOTE
(This note is not part of the Order)
This Order permits Revenue Scotland to share protected taxpayer information with the Welsh Revenue Authority if it is done in connection with a function of Revenue Scotland or the collection and management of a devolved tax within the meaning of the Government of Wales Act 2006. “Protected taxpayer information” is defined in section 14(1) of the Revenue Scotland and Tax Powers Act 2014.
The Welsh Revenue Authority or Awdurdod Cyllid Cymru is established by section 2 of the Tax Collection and Management (Wales) Act 2016 (ANAW 6).