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Revenue Scotland and Tax Powers Act 2014

Newidiadau dros amser i: Section 15

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Revenue Scotland and Tax Powers Act 2014, Section 15 yn gyfredol gyda’r holl newidiadau y gwyddys eu bod mewn grym ar neu cyn 08 Rhagfyr 2021. Mae newidiadau a all gael eu dwyn i rym yn y dyfodol. Mae newidiadau a wnaed yn ymddangos yn y cynnwys a chyfeirir atynt trwy anodiadau. Help about Changes to Legislation

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15Confidentiality of protected taxpayer informationS

This section has no associated Nodiadau Esboniadol

(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.

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