PART 5Digital government
CHAPTER 5Sharing for research purposes
I1I269Information disclosed by Revenue Scotland
1
Subsection (2) applies to personal information—
a
in which the identity of a particular person is specified or from which the identity of a particular person can be deduced, whether from the information itself or from that information taken together with any other published information, and
b
which—
i
is disclosed under section 64(1) (disclosure for research purposes) by Revenue Scotland, or
ii
is disclosed under section 64(1) by a person other than Revenue Scotland and is derived from information disclosed under section 64(5) by Revenue Scotland,
and is received by a person (“P”) under section 64(1).
2
Personal information to which this subsection applies may not be disclosed—
a
by P, or
b
by a person to whom the information is disclosed by virtue of subsection (3).
3
Subsection (2) does not apply to a disclosure—
a
to a person by whom the research referred to in section 64(1) is being or is to be carried out, or
b
for the purposes of enabling anything that is to be published as a result of the research to be reviewed before publication, where the disclosure is made to a person who is accredited under section 71 as a person to whom such information may be disclosed for that purpose.
4
Subsection (5) applies to personal information which—
a
identifies a particular person, and
b
is disclosed by Revenue Scotland under section 64(5) (disclosure for processing) and received by a person (“P”).
5
Personal information to which this subsection applies may not be disclosed—
a
by P, or
b
by any other person who has received it under section 64(5).
6
Subsection (5) does not apply to a disclosure under section 64(1).
7
Subsection (2) or (5) does not apply to a disclosure which is made with the consent of Revenue Scotland (which may be general or specific).
8
A person who contravenes subsection (2) or (5) is guilty of an offence.
9
It is a defence for a person charged with an offence under subsection (8) to prove that the person reasonably believed—
a
that the disclosure was lawful, or
b
that the information had already and lawfully been made available to the public.
10
A person who is guilty of an offence under subsection (8) is liable—
a
on summary conviction, to imprisonment for a term not exceeding 12 months, to a fine not exceeding the statutory maximum or to both;
b
on conviction on indictment to imprisonment for a term not exceeding two years, to a fine or to both.