Revenue Scotland and Tax Powers Act 2014 section 13

Use of information by Revenue Scotland and other persons

Section 13 permits Revenue Scotland and those connected with it to share and re-use information across their various functions, rather than being restricted to using information only for the purpose for which it was originally obtained.

• A "relevant person" — including Revenue Scotland itself, its members, staff, committees, and delegates — may use information held for one function in connection with any other function they carry out.
• The definition of "relevant person" is broad, covering not only Revenue Scotland's own members and employees but also any organisation to which Revenue Scotland has delegated functions, and that organisation's staff.
• "Function" includes any duty or power exercised by Revenue Scotland, its members, or its staff, as well as delegated functions and functions under other legislation exercised by delegates or their staff.
• These definitions of "relevant person" and "function" also apply to section 14, which deals with the protection of taxpayer information.