(1)A relevant official of the Welsh Revenue Authority may disclose relevant information to any person if—
(a)the information is non-identifying information, and
(b)the official thinks that the disclosure would be in the public interest.
(2)Information is non-identifying information for the purposes of this section if—
(a)it is not, and has never been, identifying information, or
(b)it has been created by combining identifying information, but is not itself identifying information.
(3)Information is identifying information for the purposes of this section if it relates to a person whose identity—
(a)is specified in the information,
(b)can be deduced from the information, or
(c)can be deduced from the information taken together with any other information.
(4)In this section—
(a)“relevant official of the Welsh Revenue Authority” means a person within any of paragraphs (a) to (d) of section 17(2) of the Tax Collection and Management (Wales) Act 2016, and
(b)“relevant information” means information which—
(i)is held by the Welsh Revenue Authority in connection with its functions, or
(ii)is held by a person to whom any of the functions of the Welsh Revenue Authority have been delegated in connection with those functions.
Commencement Information
I1S. 75 in force at 1.4.2018 by S.I. 2018/342, reg. 3(2)