{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-13",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-13.json",
  "legislation": "asp/2014/16",
  "legislation_title": "Revenue Scotland and Tax Powers Act 2014",
  "legislation_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014",
  "path": "section/13",
  "kind": "section",
  "number": "13",
  "heading": "Use of information by Revenue Scotland and other persons",
  "text": "(1) A relevant person may use information held by the person in connection with a function in connection with any other function.\n(2) In this section and section 14 “relevant person” means any or all of the following persons—\n(a) Revenue Scotland,\n(b) a member of Revenue Scotland,\n(c) a committee of Revenue Scotland (and a member of any committee),\n(d) the chief executive or any other member of staff of Revenue Scotland,\n(e) a person to whom Revenue Scotland has delegated any of its functions,\n(f) a member of staff of a person mentioned in paragraph (e).\n(3) In this section and section 14 references to a “function” are references to—\n(a) a function of any of the persons mentioned in subsection (2)(a) to (d),\n(b) in the case of a person mentioned in subsection (2)(e)—\n(i) a function which Revenue Scotland has delegated to the person, and\n(ii) a function under any other enactment,\n(c) in the case of a member of staff of a person mentioned in subsection (2)(e)—\n(i) a function which Revenue Scotland has delegated to the person and which the member of staff is exercising, and\n(ii) a function of the person under any other enactment which the member of staff is exercising.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 13 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2014/16/section/13",
    "retrieved_at": "2026-10-29T20:14:01.828273+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."
}