Revenue Scotland and Tax Powers Act 2014

13 Use 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.