Information sharing

4.—(1) In the Commissioners for Revenue and Customs Act 2005(1)—

(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 2012(2) (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.

(1)

2005 c.11. Sections 18 and 19 were amended by section 24(3) to (5) of the Scotland Act 2012.

(2)

2012 c.11.