Point in time view as at 01/04/2015.
Revenue Scotland and Tax Powers Act 2014, Cross Heading: Other limits on use and disclosure of information is up to date with all changes known to be in force on or before 14 July 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Sections 13(1) and 15(3) are subject to any provision which prohibits or restricts the use of information and which is contained in—
(a)this Act,
(b)any other enactment,
(c)an international or other agreement to which the United Kingdom, Her Majesty's Government or the Scottish Ministers is or are party.
Commencement Information
I1S. 17 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.
(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).
Commencement Information
I2S. 18 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.
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