S. 16 in force at 18.10.2017 by S.I. 2017/954, art. 2

http://www.legislation.gov.uk/anaw/2016/6/section/16/2018-04-01Tax Collection and Management (Wales) Act 2016An Act of the National Assembly for Wales to establish the Welsh Revenue Authority; to make provision about the collection and management of devolved taxes; and for connected purposes.texttext/xmlenStatute Law Database2024-08-13Expert Participation2018-04-01PART 2THE WELSH REVENUE AUTHORITYInformation
16Use of information by WRA and delegates1

Information acquired—

a

by WRA, or

b

by a person to whom WRA has delegated any of its functions,

in connection with a function of WRA may be used only in accordance (2).

2

The information may be used—

a

by WRA, or

b

by any person to whom WRA has delegated any of its functions,

in connection with any function of WRA.

3

This section is subject to any international obligation of the United Kingdom which restricts or prohibits the use of information.

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S. 16 in force at 18.10.2017 by
<ref href="http://www.legislation.gov.uk/id/wsi/2017/954">S.I. 2017/954</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2017/954/article/2">art. 2</ref>
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<strong>PART 2</strong>
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<heading>THE WELSH REVENUE AUTHORITY</heading>
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<heading>
<em>Information</em>
</heading>
<section eId="section-16" period="#period1">
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16
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<heading>Use of information by WRA and delegates</heading>
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<num>1</num>
<intro>
<p>Information acquired—</p>
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<paragraph eId="section-16-1-a">
<num>a</num>
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<p>by WRA, or</p>
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<p>by a person to whom WRA has delegated any of its functions,</p>
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<p>in connection with a function of WRA may be used only in accordance (2).</p>
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<p>by WRA, or</p>
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<p>This section is subject to any international obligation of the United Kingdom which restricts or prohibits the use of information.</p>
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