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Change 1
As published
51 Provision of information by the new Agencies.
(1) A new Agency shall furnish the appropriate Minister with all such information as he may reasonably require relating to—
(a) the new Agency’s property;
(b) the carrying out and proposed carrying out of its functions; and
(c) its responsibilities generally.
(1A) Nothing in this section authorises the disclosure by SEPA of protected taxpayer information which was obtained by SEPA in connection with a function of Revenue Scotland delegated to it by Revenue Scotland under section 4(1)(b) of the Revenue Scotland and Tax Powers Act 2014 (asp 16).
(2) Information required under this section shall be furnished in such form and manner, and be accompanied or supplemented by such explanations, as the appropriate Minister may reasonably require.
(3) The information which a new Agency may be required to furnish to the appropriate Minister under this section shall include information which, although it is not in the possession of the new Agency or would not otherwise come into the possession of the new Agency, is information which it is reasonable to require the new Agency to obtain.
(4) A requirement for the purposes of this section shall be contained in a direction which—
(a) may describe the information to be furnished in such manner as the Minister giving the direction considers appropriate; and
(b) may require the information to be furnished on a particular occasion, in particular circumstances or from time to time.
(5) For the purposes of this section a new Agency shall—
(a) permit any person authorised for the purpose by the appropriate Minister to inspect and make copies of the contents of any accounts or other records of the new Agency; and
(b) give such explanation of them as that person or the appropriate Minister may reasonably require.
(6) In subsection (1A), “protected taxpayer information” has the meaning given by section 14 of the Revenue Scotland and Tax Powers Act 2014 (asp 16).
Your change, as a redline
51 Provision of information by the new Agencies.
(1) A new Agency shall furnish the appropriate Minister with all such information as he may reasonably require relating to—
(a) the new Agency’s property;
(b) the carrying out and proposed carrying out of its functions; and
(c) its responsibilities generally.
(1A) Nothing in this section authorises the disclosure by SEPA of protected taxpayer information which was obtained by SEPA in connection with a function of Revenue Scotland delegated to it by Revenue Scotland under section 4(1)(b) of the Revenue Scotland and Tax Powers Act 2014 (asp 16).
(2) Information required under this section shall be furnished in such form and manner, and be accompanied or supplemented by such explanations, as the appropriate Minister may reasonably require.
(3) The information which a new Agency may be required to furnish to the appropriate Minister under this section shall include information which, although it is not in the possession of the new Agency or would not otherwise come into the possession of the new Agency, is information which it is reasonable to require the new Agency to obtain.
(4) A requirement for the purposes of this section shall be contained in a direction which—
(a) may describe the information to be furnished in such manner as the Minister giving the direction considers appropriate; and
(b) may require the information to be furnished on a particular occasion, in particular circumstances or from time to time.
(5) For the purposes of this section a new Agency shall—
(a) permit any person authorised for the purpose by the appropriate Minister to inspect and make copies of the contents of any accounts or other records of the new Agency; and
(b) give such explanation of them as that person or the appropriate Minister may reasonably require.
(6) In subsection (1A), “protected taxpayer information” has the meaning given by section 14 of the Revenue Scotland and Tax Powers Act 2014 (asp 16).
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