22Information sharing(1)

The Scottish Ministers may by regulations make provision for or in connection with a requirement for information relating to the levy to be disclosed between a relevant entity and Revenue Scotland for the purposes of administering the levy.

(2)

Regulations made under subsection (1) may, in particular, make provision for—

(a)

the keeping, maintenance and protection of the information,

(b)

the enforcement of an obligation imposed on a relevant entity under the regulations,

(c)

appeals against any decision taken or obligation imposed under the regulations,

(d)

the conferral of powers to require a relevant entity to pay a financial penalty or compensation for a failure to comply with an obligation imposed under the regulations,

(e)

designating disclosures by Revenue Scotland as being permitted disclosures for the purposes of section 15 of the Revenue Scotland and Tax Powers Act 2014.

(3)

For the purposes of subsection (1), “relevant entity” means—

(a)

a local authority,

(b)

Registers of Scotland,

(c)

the Scottish Ministers, and

(d)

any other person specified in the regulations.

(4)

Regulations under subsection (1) may, in particular, make provision about—

(a)

the type of information to be disclosed,

(b)

the form in which the information is to be disclosed,

(c)

the time and manner in which the information is to be disclosed, and

(d)

the disclosure of information in bulk.

(5)

Before making regulations under subsection (1) in relation to the matters described in subsection (4), the Scottish Ministers must consult—

(a)

Revenue Scotland, and

(b)

such other persons as the Scottish Ministers consider appropriate.