{
  "url": "https://openlegislation.uk/tax-collection-and-management-permitted-disclosures-wales-regulations-2017/regulation-2",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-permitted-disclosures-wales-regulations-2017/regulation-2.json",
  "legislation": "wsi/2017/1163",
  "legislation_title": "The Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/tax-collection-and-management-permitted-disclosures-wales-regulations-2017",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Tax Collection and Management (Wales) Act 2016",
  "text": "Section 18(1) (permitted disclosures) of the Tax Collection and Management (Wales) Act 2016 is amended as follows—\n(a) omit the “or” after paragraph (g);\n(b) in paragraph (h) for “.” substitute “,”; and\n(c) after paragraph (h) insert—\n“(i) it is made to Her Majesty’s Revenue and Customs in connection with a function of WRA or in connection with a function of Her Majesty’s Revenue and Customs, or\n(j) it is made to Revenue Scotland in connection with a function of WRA or in connection with the collection and management of a devolved tax within the meaning of the Scotland Act 1998 (c. 46).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Revenue Scotland was established by section 2 of the Revenue Scotland and Tax Powers Act 2014 (asp 16)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1998 c. 46. Section 80A(4) of the Scotland Act 1998 defines “devolved tax” for the purposes of that Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2017/1163/regulation/2",
    "retrieved_at": "2026-10-28T23:24:43.333504+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."
}