2. Section 18(1) (permitted disclosures) of the Tax Collection and Management (Wales) Act 2016 is amended as follows—
(a)omit the “or” after paragraph (g);
(b)in paragraph (h) for “.” substitute “,”; and
(c)after paragraph (h) insert—
“(i)it is made to Her Majesty’s Revenue and Customs in connection with a function of WRA or in connection with a function of Her Majesty’s Revenue and Customs, or
(j)it is made to Revenue Scotland(1) in connection with a function of WRA or in connection with the collection and management of a devolved tax within the meaning of the Scotland Act 1998 (c. 46)(2).”
Revenue Scotland was established by section 2 of the Revenue Scotland and Tax Powers Act 2014 (asp 16).
1998 c. 46. Section 80A(4) of the Scotland Act 1998 defines “devolved tax” for the purposes of that Act.