Other limits on use and disclosure of information
Section 17 – Disclosure of information prohibited or restricted by statute or agreement
29.Section 17 reflects that the special statutory protection for taxpayer information provided for in Part 3 of the Act is additional to the existing legal protections that may apply to taxpayer and other forms of information, for example the Data Protection Act 1998 which includes as data protection principle seven that appropriate technical and organisational measures be taken to protect all personal data. Accordingly, the permissive effect of sections 13(1) and 15(3) is subject to any prohibitions or restrictions provided for in other enactments or agreements.
Section 18 – Protected taxpayer information: use by the Keeper
30.Section 18 specifically addresses the position of RoS and prohibits RoS from making use of protected taxpayer information in connection with RoS’ power to provide consultancy, advisory or other commercial services. See also paragraph 2 of schedule 4 which makes specific provision about protected taxpayer information and SEPA.
