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Revenue Scotland and Tax Powers Act 2014

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Status:

Point in time view as at 01/04/2015. This version of this provision has been superseded. Help about Status

Changes to legislation:

Revenue Scotland and Tax Powers Act 2014, Section 15 is up to date with all changes known to be in force on or before 27 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. Help about Changes to Legislation

15Confidentiality of protected taxpayer informationS

This section has no associated Explanatory Notes

(1)A relevant official must not disclose protected taxpayer information unless the disclosure is permitted by subsection (3).

(2)In this section and section 16 “relevant official” means any individual who is or was—

(a)a member of Revenue Scotland,

(b)a member of a committee of Revenue Scotland,

(c)the chief executive or any other member of staff of Revenue Scotland,

(d)exercising functions on behalf of Revenue Scotland.

(3)A disclosure is permitted by this subsection if—

(a)it is made with the consent of each person to whom the information relates,

(b)it is made in accordance with any provision made by or under this Act or any other enactment requiring or permitting the disclosure,

(c)it is made for the purposes of obtaining services in connection with a function of Revenue Scotland,

(d)it is made for the purposes of civil proceedings,

(e)it is made for the purposes of a criminal investigation or criminal proceedings or for the purposes of the prevention or detection of crime,

(f)it is made in pursuance of an order of a court or tribunal,

(g)it is made to a person exercising functions on behalf of Revenue Scotland (other than a person to whom Revenue Scotland has delegated any of its functions) for the purposes of those functions.

Modifications etc. (not altering text)

Commencement Information

I1S. 15 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.

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