{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-18",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-18.json",
  "legislation": "anaw/2016/6",
  "legislation_title": "Tax Collection and Management (Wales) Act 2016",
  "legislation_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016",
  "path": "section/18",
  "kind": "section",
  "number": "18",
  "heading": "Permitted disclosures",
  "text": "(1) A disclosure of protected ... information is permitted by this section if—\n(za) it is made for the purposes of WRA’s functions, other than the functions mentioned in section 12(2)(a) and (e), and (3),\n(a) it is made with the consent of each person to whom the information relates,\n(b) it is made for the purpose of obtaining services in connection with a function of WRA,\n(c) it is made for the purposes of a criminal investigation or criminal proceedings or for the purposes of the prevention or detection of crime,\n(d) it is made to a body with responsibility for the regulation of a profession in connection with misconduct on the part of a member of the profession which relates to a function of WRA,\n(e) it is made for the purposes of civil proceedings,\n(f) it is made in pursuance of an order of a court or tribunal,\n(g) it is made in accordance with an enactment requiring or permitting the disclosure, ...\n(h) it is made to WRA or to a person to whom WRA has delegated any of its functions for use in accordance with section 16 ,\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),\n(k) the disclosure is of information acquired in connection with the functions of WRA under Part 2 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00), and it is made—\n(i) to a principal council in connection with a function of the principal council, or\n(ii) to the Welsh Ministers in connection with their functions under section 2 of the Development of Tourism Act 1969 (c. 51).\n(2) The Welsh Ministers may by regulations amend subsection (1).",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in s. 18(1) omitted (1.10.2026) by virtue of Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(2), Sch. 2 para. 4(a); S.I. 2025/1305, art. 2(v)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 18(1)(za) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 24"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in s. 18(1) omitted (29.11.2017) by virtue of The Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017 (S.I. 2017/1163), regs. 1(2), 2(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 18(1)(h); punctuation mark substituted for full stop (29.11.2017) by The Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017 (S.I. 2017/1163), regs. 1(2), 2(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 18(1)(i)(j) inserted (29.11.2017) by The Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017 (S.I. 2017/1163), regs. 1(2), 2(c)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 18(1)(k) inserted (1.10.2026) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(2), Sch. 2 para. 4(b); S.I. 2025/1305, art. 2(v)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 18 in force at 18.10.2017 by S.I. 2017/954, art. 2"
    }
  ],
  "outstanding_effects": [
    {
      "type": "word omitted",
      "affecting": "asc/2026/10",
      "affecting_title": "Development of Tourism and Regulation of Visitor Accommodation (Wales) Act 2026"
    },
    {
      "type": "words substituted",
      "affecting": "asc/2026/10",
      "affecting_title": "Development of Tourism and Regulation of Visitor Accommodation (Wales) Act 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2016/6/section/18",
    "retrieved_at": "2026-10-29T20:18:13.778220+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."
}