OpenLegislation

Paragraph 101 I1

(1)

Section 15A (disclosure of information by tax authorities) is amended as follows.

(2)

In subsection (2)—

(a)

omit “within the meaning of the Data Protection Act 1998”, and

(b)

for “that Act” substitute “ the data protection legislation ”.

(3)

After subsection (7) insert—

“(8)

In this section—

  • “the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3 of that Act);

  • “personal data” has the same meaning as in Parts 5 to 7 of that Act (see section 3(2) and (14) of that Act).”

Annotations

Commencement

I1

Sch. 19 para. 101 in force at 25.5.2018 by S.I. 2018/625, reg. 2(1)(g)