# Revenue Scotland and Tax Powers Act 2014, Section 13: Use of information by Revenue Scotland and other persons


(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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Source: https://www.legislation.gov.uk/asp/2014/16/section/13 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.