18Permitted disclosuresE+W
(1)A disclosure of protected taxpayer information is permitted by this section if—
(a)it is made with the consent of each person to whom the information relates,
(b)it is made for the purpose of obtaining services in connection with a function of WRA,
(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,
(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,
(e)it is made for the purposes of civil proceedings,
(f)it is made in pursuance of an order of a court or tribunal,
(g)it is made in accordance with an enactment requiring or permitting the disclosure, or
(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.
(2)The Welsh Ministers may by regulations amend subsection (1).
Commencement Information
I1S. 18 in force at 18.10.2017 by S.I. 2017/954, art. 2