Revenue Scotland and Tax Powers Act 2014 section 17

Disclosure of information prohibited or restricted by statute or agreement

Section 17 establishes that Revenue Scotland's powers to use and share information are always subject to any existing legal restrictions on the disclosure of that information.

• Revenue Scotland's general power to use information (under section 13) and the exceptions allowing disclosure of protected taxpayer information (under section 15) are not unlimited.
• These powers are overridden by any prohibition or restriction on information use contained in the Act itself, any other legislation, or relevant international agreements.
• The international agreements covered include those to which the United Kingdom, the UK Government, or the Scottish Ministers are a party.
• In practice, this means Revenue Scotland must always check whether other legal obligations prevent or limit the sharing of information before exercising its information-sharing powers.

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