PART 3Information
Protected taxpayer information
I1C1C215Confidentiality of protected taxpayer information
1
A relevant official must not disclose protected taxpayer information unless the disclosure is permitted by subsection (3).
2
In this section and section 16 “relevant official” means any individual who is or was—
a
a member of Revenue Scotland,
b
a member of a committee of Revenue Scotland,
c
the chief executive or any other member of staff of Revenue Scotland,
d
exercising functions on behalf of Revenue Scotland.
3
A disclosure is permitted by this subsection if—
a
it is made with the consent of each person to whom the information relates,
b
it is made in accordance with any provision made by or under this Act or any other enactment requiring or permitting the disclosure,
c
it is made for the purposes of obtaining services in connection with a function of Revenue Scotland,
d
it is made for the purposes of civil proceedings,
e
it is made for the purposes of a criminal investigation or criminal proceedings or for the purposes of the prevention or detection of crime,
f
it is made in pursuance of an order of a court or tribunal,
g
it is made to a person exercising functions on behalf of Revenue Scotland (other than a person to whom Revenue Scotland has delegated any of its functions) for the purposes of those functions.