SCHEDULES
SCHEDULE 4Consequential Amendments, &c.
Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39)
I163
1
Section 30 of the Criminal Law (Consolidation) (Scotland) Act 1995 (disclosure of information) shall be amended as follows.
2
In subsection (1)—
a
for “subject to an obligation of secrecy under the Taxes Management Act 1970” substitute “
to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2)
”
,
b
for “the Commissioners of Inland Revenue or an officer of those Commissioners” substitute “
Her Majesty’s Revenue and Customs
”
, and
c
for “relating to inland Revenue” substitute “
relating to a former Inland Revenue matter
”
.
3
In subsection (2), for “other than an enactment contained in the Taxes Management Act 1970” substitute “
and is not information to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2)
”
.
4
At the end add—
7
In subsection (1) above “former Inland Revenue matter” means a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30.