Section 76 — Disclosure of non-identifying information by Revenue Scotland
This version in force from 2017-07-31
Snapshot: 2026-08-24
Reproduced from legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). Amendments made after 2026-08-24 may not be reflected — always check the official text .
(1) A relevant official of Revenue Scotland may disclose to any person information held by a relevant person in connection with a relevant function if—
(a) the information is non-identifying information, and
(b) the official thinks that the disclosure would be in the public interest.
(2) Information is non-identifying information for the purposes of this section if—
(a) it is not, and has never been, identifying information, or
(b) it has been created by combining identifying information, but is not itself identifying information.
(3) Information is identifying information for the purposes of this section if it relates to a person whose identity—
(a) is specified in the information,
(b) can be deduced from the information, or
(c) can be deduced from the information taken together with any other information.
(4) In this section—
(a) “relevant official of Revenue Scotland” means a relevant official as defined by section 15(2) of the Revenue Scotland and Tax Powers Act 2014,
(b) “relevant person” has the meaning given by section 13(2) of that Act, and
(c) “relevant function” means a function mentioned in section 13(3)(a), (b)(i) or (c)(i) of that Act.