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The Revenue Scotland and Tax Powers Act 2014 (Ancillary Provision) Order 2018

S.S.I. 2018/346 · Made 8 November 2018

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Taxes

Made 8th November 2018

Laid before the Scottish Parliament 12th November 2018

Coming into force 31st December 2018

The Scottish Ministers make the following Order in exercise of the powers conferred by section 255 of the Revenue Scotland and Tax Powers Act 2014f1 and all other powers enabling them to do so.

Annotations to the whole text

Footnotes

f1

2014 asp 16.

Contents

  1. 1Citation and commencement
  2. 2Section 15 of the Revenue Scotland and Tax Powers Act 2014
  3. Signature
  4. Explanatory note

1Citation and commencement

This Order may be cited as the Revenue Scotland and Tax Powers Act 2014 (Ancillary Provision) Order 2018 and comes into force on 31 December 2018.

2Section 15 of the Revenue Scotland and Tax Powers Act 2014

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 Welsh Revenue Authorityf1 in connection with a function of Revenue Scotland or the collection and management of a devolved tax within the meaning of the Government of Wales Act 2006f2.

Signature

KATE FORBES

Authorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh

8th November 2018

Explanatory note

(This note is not part of the Order)

This Order permits Revenue Scotland to share protected taxpayer information with the Welsh Revenue Authority if it is done in connection with a function of Revenue Scotland or the collection and management of a devolved tax within the meaning of the Government of Wales Act 2006. “Protected taxpayer information” is defined in section 14(1) of the Revenue Scotland and Tax Powers Act 2014.