# Scotland Act 2012, Paragraph 35


Information acquired by HMRC under paragraph 34 is to be treated, for the purposes of the Commissioners for Revenue and Customs Act 2005, as acquired in connection with a function of theirs.

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Source: https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/35 (the official version)
Page: https://openlegislation.uk/scotland-act-2012/schedule-3/paragraph-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.