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,
”
.