2018 No. 346

Taxes

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

Made

Laid before the Scottish Parliament

Coming into force

The Scottish Ministers make the following Order in exercise of the powers conferred by section 255 of the Revenue Scotland and Tax Powers Act 20141 and all other powers enabling them to do so.

Citation and commencement1

This Order may be cited as the Revenue Scotland and Tax Powers Act 2014 (Ancillary Provision) Order 2018 and comes into force on 31 December 2018.

Section 15 of the Revenue Scotland and Tax Powers Act 20142

For the purposes of section 15 of the Revenue Scotland and Tax Powers Act 2014, a disclosure is permitted if it is made to the Welsh Revenue Authority2 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 20063.

KATE FORBESAuthorised to sign by the Scottish MinistersSt Andrew’s House,Edinburgh
EXPLANATORY NOTE

(This note is not part of the Order)

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.