Revenue Scotland and Tax Powers Act 2014, Cross Heading: Environment Act 1995 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
2(1)The Environment Act 1995 (c.25) is amended as follows.S
(2)In section 51 (provision of information)—
(a)after subsection (1) insert—
“(1A)Nothing in this section authorises the disclosure by SEPA of protected taxpayer information which was obtained by SEPA in connection with a function of Revenue Scotland delegated to it by Revenue Scotland under section 4(1)(b) of the Revenue Scotland and Tax Powers Act 2014 (asp 16).”,
(b)after subsection (5) insert—
“(6)In subsection (1A), “protected taxpayer information” has the meaning given by section 14 of the Revenue Scotland and Tax Powers Act 2014 (asp 16).”.
(3)In section 113 (disclosure of information)—
(a)after subsection (1) insert—
“(1A)Nothing in this section authorises the disclosure by SEPA to any person of protected taxpayer information which was obtained by SEPA in connection with a function of Revenue Scotland delegated to it by Revenue Scotland under section 4(1)(b) of the Revenue Scotland and Tax Powers Act 2014 (asp 16).”,
(b)in subsection (5), after the definition of “local enforcing authority” insert—
““protected taxpayer information” has the meaning given by section 14 of the Revenue Scotland and Tax Powers Act 2014 (asp 16),”.
Commencement Information
I1Sch. 4 para. 2 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.
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