PART 3Information
Other limits on use and disclosure of information
I118Protected taxpayer information: use by the Keeper
1
This section applies to information that—
a
is held by the Keeper in connection with a function which Revenue Scotland has delegated to the Keeper, and
b
is protected taxpayer information.
2
The Keeper may not use that information in connection with the Keeper's functions under section 108 of the Land Registration etc. (Scotland) Act 2012 (asp 5).