Revenue Scotland and Tax Powers Act 2014 section 18

Protected taxpayer information: use by the Keeper

Section 18 restricts the Keeper of the Registers of Scotland from using protected taxpayer information for purposes unrelated to the tax functions delegated by Revenue Scotland.

• This section applies to information held by the Keeper that qualifies as protected taxpayer information.
• The information must be held in connection with a function that Revenue Scotland has delegated to the Keeper.
• The Keeper is prohibited from using that information for their separate functions under the Land Registration etc. (Scotland) Act 2012.
• This ensures a clear boundary between the Keeper's tax-related role on behalf of Revenue Scotland and their land registration duties.