SCHEDULE 4Consequential Amendments, &c.
Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39)
63
(1)
Section 30 of the Criminal Law (Consolidation) (Scotland) Act 1995 (disclosure of information) shall be amended as follows.
(2)
In subsection (1)—
(a)
for “subject to an obligation of secrecy under the Taxes Management Act 1970” substitute “
to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2)
”
,
(b)
for “the Commissioners of Inland Revenue or an officer of those Commissioners” substitute “
Her Majesty’s Revenue and Customs
”
, and
(c)
for “relating to inland Revenue” substitute “
relating to a former Inland Revenue matter
”
.
(3)
In subsection (2), for “other than an enactment contained in the Taxes Management Act 1970” substitute “
and is not information to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2)
”
.
(4)
“(7)
In subsection (1) above “former Inland Revenue matter” means a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30.”