PART 5Digital government
CHAPTER 6Disclosure by revenue authorities
I175Disclosure of non-identifying information by the Welsh Revenue Authority
1
A relevant official of the Welsh Revenue Authority may disclose relevant information to any person if—
a
the information is non-identifying information, and
b
the official thinks that the disclosure would be in the public interest.
2
Information is non-identifying information for the purposes of this section if—
a
it is not, and has never been, identifying information, or
b
it has been created by combining identifying information, but is not itself identifying information.
3
Information is identifying information for the purposes of this section if it relates to a person whose identity—
a
is specified in the information,
b
can be deduced from the information, or
c
can be deduced from the information taken together with any other information.
4
In this section—
a
“relevant official of the Welsh Revenue Authority” means a person within any of paragraphs (a) to (d) of section 17(2) of the Tax Collection and Management (Wales) Act 2016, and
b
“relevant information” means information which—
i
is held by the Welsh Revenue Authority in connection with its functions, or
ii
is held by a person to whom any of the functions of the Welsh Revenue Authority have been delegated in connection with those functions.