4 Information sharing
1 In the Commissioners for Revenue and Customs Act 2005—
(a) in section 18 (confidentiality)—
(i) in subsection (2)(i), for “the Scottish Ministers” substitute “Revenue Scotland”;
(ii) omit subsection (2A);
(b) in section 19 (wrongful disclosure)—
(i) in subsection (1), omit “or (2A)”;
(ii) in subsection (8), omit “or (2A)”.
2005 c.11. Sections 18 and 19 were amended by section 24(3) to (5) of the Scotland Act 2012.
2 In section 24 of the Scotland Act 2012 (amendments relating to the Commissioners for Revenue and Customs), omit subsections (4) and (5).
2012 c.11.
3 For the purposes of section 15 of the Revenue Scotland and Tax Powers Act 2014, a disclosure is permitted if it is made to the Commissioners for Her Majesty’s Revenue and Customs in connection with the collection and management of revenue within the meaning of section 5 of the Commissioners for Revenue and Customs Act 2005.