http://www.legislation.gov.uk/ssi/2018/346/article/1/made

The Revenue Scotland and Tax Powers Act 2014 (Ancillary Provision) Order 2018

en

King's Printer for Scotland

2019-11-21

TAXES

This Order permits Revenue Scotland to share protected taxpayer information with the Welsh Revenue Authority if it is done in connection with a function of Revenue Scotland or the collection and management of a devolved tax within the meaning of the Government of Wales Act 2006. “Protected taxpayer information” is defined in section 14(1) of the Revenue Scotland and Tax Powers Act 2014.