PART 3Information
Use of information by Revenue Scotland etc.
I113Use of information by Revenue Scotland and other persons
1
A relevant person may use information held by the person in connection with a function in connection with any other function.
2
In this section and section 14 “relevant person” means any or all of the following persons—
a
Revenue Scotland,
b
a member of Revenue Scotland,
c
a committee of Revenue Scotland (and a member of any committee),
d
the chief executive or any other member of staff of Revenue Scotland,
e
a person to whom Revenue Scotland has delegated any of its functions,
f
a member of staff of a person mentioned in paragraph (e).
3
In this section and section 14 references to a “function” are references to—
a
a function of any of the persons mentioned in subsection (2)(a) to (d),
b
in the case of a person mentioned in subsection (2)(e)—
i
a function which Revenue Scotland has delegated to the person, and
ii
a function under any other enactment,
c
in the case of a member of staff of a person mentioned in subsection (2)(e)—
i
a function which Revenue Scotland has delegated to the person and which the member of staff is exercising, and
ii
a function of the person under any other enactment which the member of staff is exercising.