Related Commentary  

13(1)  A relevant person may use information held by the person in connection with a function in connection with any other function.

13(2)  In this section and section 14 “relevant person” means any or all of the following persons–

(a)Revenue Scotland,

(b)a member of Revenue Scotland,

(c)a committee of Revenue Scotland (and a member of any committee),

(d)the chief executive or any other member of staff of Revenue Scotland,

(e)a person to whom Revenue Scotland has delegated any of its functions,

(f)a member of staff of a person mentioned in paragraph (e).

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