PART 2THE WELSH REVENUE AUTHORITY

Information

I116Use of information by WRA and delegates

1

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.