PART 3Information
Use of information by Revenue Scotland etc.
13Use of information by Revenue Scotland and other persons
(1)
A relevant person may use information held by the person in connection with a function in connection with any other function.
(2)
In this section and section 14 “relevant person” means any or all of the following persons—
(a)
Revenue Scotland,
(b)
a member of Revenue Scotland,
(c)
a committee of Revenue Scotland (and a member of any committee),
(d)
the chief executive or any other member of staff of Revenue Scotland,
(e)
a person to whom Revenue Scotland has delegated any of its functions,
(f)
a member of staff of a person mentioned in paragraph (e).
(3)
In this section and section 14 references to a “function” are references to—
(a)
a function of any of the persons mentioned in subsection (2)(a) to (d),
(b)
in the case of a person mentioned in subsection (2)(e)—
(i)
a function which Revenue Scotland has delegated to the person, and
(ii)
a function under any other enactment,
(c)
in the case of a member of staff of a person mentioned in subsection (2)(e)—
(i)
a function which Revenue Scotland has delegated to the person and which the member of staff is exercising, and
(ii)
a function of the person under any other enactment which the member of staff is exercising.