The Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017

• Citation: S.I. 2017/1163 (W.)
• Sections: 2

Section 1 Title and commencement

(1) The title of these Regulations is the Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017.

(2) These Regulations come into force on the day after the day on which they are made.

Section 2 Amendment of the Tax Collection and Management (Wales) Act 2016

Section 18(1) (permitted disclosures) of the Tax Collection and Management (Wales) Act 2016 is amended as follows—

(a) omit the “or” after paragraph (g);

(b) in paragraph (h) for “.” substitute “,”; and

(c) after paragraph (h) insert—

(i) it is made to Her Majesty’s Revenue and Customs in connection with a function of WRA or in connection with a function of Her Majesty’s Revenue and Customs, or

(j) it is made to Revenue Scotland in connection with a function of WRA or in connection with the collection and management of a devolved tax within the meaning of the Scotland Act 1998 (c. 46) .