# The Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017, Regulation 2: Amendment of the Tax Collection and Management (Wales) Act 2016


Section 18(1) (permitted disclosures) of the Tax Collection and Management (Wales) Act 2016 is amended as follows—
(a) omit the “or” after paragraph (g);
(b) in paragraph (h) for “.” substitute “,”; and
(c) after paragraph (h) insert—
“(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
(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).”

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Source: https://www.legislation.gov.uk/wsi/2017/1163/regulation/2 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-permitted-disclosures-wales-regulations-2017/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.