{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014-ancillary-provision-order-2018/article-2",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014-ancillary-provision-order-2018/article-2.json",
  "legislation": "ssi/2018/346",
  "legislation_title": "The Revenue Scotland and Tax Powers Act 2014 (Ancillary Provision) Order 2018",
  "legislation_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014-ancillary-provision-order-2018",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Section 15 of the Revenue Scotland and Tax Powers Act 2014",
  "text": "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 Authority 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The Welsh Revenue Authority or Awdurdod Cyllid Cymru is established by section 2 of the Tax Collection and Management (Wales) Act 2016 (ANAW 6)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2006 c.32."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2018/346/article/2",
    "retrieved_at": "2026-10-28T21:10:17.202140+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}