Section 13 Use of information by Revenue Scotland and other personsI1

(1)

A relevant person may use information held by the person in connection with a function in connection with any other function.

(2)

In this section and section 14 “relevant person” means any or all of the following persons—

(a)

Revenue Scotland,

(b)

a member of Revenue Scotland,

(c)

a committee of Revenue Scotland (and a member of any committee),

(d)

the chief executive or any other member of staff of Revenue Scotland,

(e)

a person to whom Revenue Scotland has delegated any of its functions,

(f)

a member of staff of a person mentioned in paragraph (e).

(3)

In this section and section 14 references to a “function” are references to—

(a)

a function of any of the persons mentioned in subsection (2)(a) to (d),

(b)

in the case of a person mentioned in subsection (2)(e)—

(i)

a function which Revenue Scotland has delegated to the person, and

(ii)

a function under any other enactment,

(c)

in the case of a member of staff of a person mentioned in subsection (2)(e)—

(i)

a function which Revenue Scotland has delegated to the person and which the member of staff is exercising, and

(ii)

a function of the person under any other enactment which the member of staff is exercising.

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