31(1)Section 182 of the Finance Act 1989 (restrictions on disclosure of information about taxpayers) is amended as follows.U.K.
(2)In subsection (4)(a) (offence for Parliamentary Commissioner for Administration and others to disclose information about taxpayers), after sub-paragraph (ii) insert—
“(iii)of the Auditor General for Wales and any member of his staff, or
(iv)of the Welsh Administration Ombudsman and any member of his staff,”.
(3)In subsection (6) (authorised disclosures), in the words after paragraph (e), for “or the Parliamentary Commissioner,” substitute “ , the Parliamentary Commissioner, the Auditor General for Wales or the Welsh Administration Ombudsman, ”.