{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-18",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-18.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/18",
  "kind": "section",
  "number": "18",
  "heading": "Protected taxpayer information: use by the Keeper",
  "text": "(1) This section applies to information that—\n(a) is held by the Keeper in connection with a function which Revenue Scotland has delegated to the Keeper, and\n(b) is protected taxpayer information.\n(2) The Keeper may not use that information in connection with the Keeper's functions under section 108 of the Land Registration etc. (Scotland) Act 2012 (asp 5).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 18 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/18",
    "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."
}