Revenue Scotland and Tax Powers Act 2014 Schedule 4 paragraph 2

Amendments to the Environment Act 1995

Schedule 4, paragraph 2 amends the Environment Act 1995 to prevent SEPA from disclosing protected taxpayer information it has obtained while carrying out functions delegated to it by Revenue Scotland.

• SEPA may receive taxpayer information when performing tax functions delegated by Revenue Scotland under the 2014 Act.
• The amendments restrict SEPA from disclosing such protected taxpayer information under the information-sharing provisions of the Environment Act 1995.
• Two sections of the Environment Act are amended: section 51 (provision of information) and section 113 (disclosure of information).
• The term "protected taxpayer information" takes its meaning from section 14 of the Revenue Scotland and Tax Powers Act 2014.

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