Information sharing4

1

In the Commissioners for Revenue and Customs Act 20054—

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)”.

2

In section 24 of the Scotland Act 20125 (amendments relating to the Commissioners for Revenue and Customs), omit subsections (4) and (5).

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.