Revenue Scotland and Tax Powers Act 2014

17Disclosure of information prohibited or restricted by statute or agreement

This section has no associated Explanatory Notes

Sections 13(1) and 15(3) are subject to any provision which prohibits or restricts the use of information and which is contained in—

(a)this Act,

(b)any other enactment,

(c)an international or other agreement to which the United Kingdom, Her Majesty’s Government or the Scottish Ministers is or are party.