{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014-ancillary-provision-order-2018/note",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014-ancillary-provision-order-2018/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2018/346/note",
    "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."
}