Part 3Finance
Introductory
24Amendments relating to the Commissioners for Revenue and Customs
1
The Commissioners for Revenue and Customs Act 2005 is amended as follows.
2
Section 18 (confidentiality) is amended as follows.
3
In subsection (2)—
a
omit “or” at the end of paragraph (g), and
b
after paragraph (h) insert
, or
i
which is made to the Scottish Ministers in connection with the collection and management of a devolved tax within the meaning of the Scotland Act 1998.
4
After subsection (2) insert—
2A
Information disclosed in reliance on subsection (2)(i) may not be further disclosed without the consent of the Commissioners (which may be general or specific).
5
In section 19 (wrongful disclosure) in subsections (1) and (8) after “18(1)” insert “
or (2A)
”
.
6
In section 51 (interpretation) after subsection (2) insert—
2A
But a reference to the functions of the Commissioners or of officers of Revenue and Customs does not include a function which—
a
is conferred on them by or by virtue of an Act of the Scottish Parliament or an instrument made under such an Act, and
b
relates to a devolved tax within the meaning of the Scotland Act 1998.
7
In section 1(1) of the Customs and Excise Management Act 1979 (interpretation), at the end of the definition of “assigned matter” insert “
, except that it does not include any matter relating to a devolved tax within the meaning of the Scotland Act 1998;
”
.