SCHEDULES

SCHEDULE 12 Minor and consequential amendments

The Finance Act 1989 (c.26)

31

1

Section 182 of the Finance Act 1989 (restrictions on disclosure of information about taxpayers) is amended as follows.

2

In subsection (4)(a) (offence for Parliamentary Commissioner for Administration and others to disclose information about taxpayers), after sub-paragraph (ii) insert—

iii

of the Auditor General for Wales and any member of his staff, or

iv

of the Welsh Administration Ombudsman and any member of his staff,

3

In subsection (6) (authorised disclosures), in the words after paragraph (e), for “or the Parliamentary Commissioner,” substitute “ , the Parliamentary Commissioner, the Auditor General for Wales or the Welsh Administration Ombudsman, ”.