18Permitted disclosuresE+W
(1)A disclosure of protected taxpayer information is permitted by this section if—
[F1(za)it is made for the purposes of WRA’s functions, other than the functions mentioned in section 12(2)(a) and (e), and (3),]
(a)it is made with the consent of each person to whom the information relates,
(b)it is made for the purpose of obtaining services in connection with a function of WRA,
(c)it is made for the purposes of a criminal investigation or criminal proceedings or for the purposes of the prevention or detection of crime,
(d)it is made to a body with responsibility for the regulation of a profession in connection with misconduct on the part of a member of the profession which relates to a function of WRA,
(e)it is made for the purposes of civil proceedings,
(f)it is made in pursuance of an order of a court or tribunal,
(g)it is made in accordance with an enactment requiring or permitting the disclosure, F2...
(h)it is made to WRA or to a person to whom WRA has delegated any of its functions for use in accordance with section 16[F3,]
[F4(i)it is made to Her Majesty’s Revenue and Customs in connection with a function of WRA or in connection with a function of Her Majesty’s Revenue and Customs, or
(j)it is made to Revenue Scotland in connection with a function of WRA or in connection with the collection and management of a devolved tax within the meaning of the Scotland Act 1998 (c. 46).]
(2)The Welsh Ministers may by regulations amend subsection (1).
Textual Amendments
F1S. 18(1)(za) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 24
F2Word in s. 18(1) omitted (29.11.2017) by virtue of The Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017 (S.I. 2017/1163), regs. 1(2), 2(a)
F3S. 18(1)(h); punctuation mark substituted for full stop (29.11.2017) by The Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017 (S.I. 2017/1163), regs. 1(2), 2(b)
F4S. 18(1)(i)(j) inserted (29.11.2017) by The Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017 (S.I. 2017/1163), regs. 1(2), 2(c)
Commencement Information
I1S. 18 in force at 18.10.2017 by S.I. 2017/954, art. 2