Tax Collection and Management (Wales) Act 2016 section 16

Use of information by WRA and delegates

Section 16 sets out the rules governing how information obtained by the Welsh Revenue Authority (WRA) or its delegates may be used, and the limitations on that use.

• Information acquired by WRA or any person acting on its behalf through delegated functions may only be used in connection with a WRA function.
• Once lawfully acquired, the information may be shared and used across any of WRA's functions, not just the function for which it was originally obtained.
• Delegates who hold WRA information are subject to the same restrictions on its use as WRA itself.
• All use of information remains subject to any international obligations of the United Kingdom that restrict or prohibit its use.