Part 5: Digital Government Chapter 5: Sharing for research purposes Section 69: Information disclosed by Revenue Scotland
Section 69 establishes two offences which provide equivalent protection for information disclosed by Revenue Scotland under sections 64(1) and (5) as that provided by section 67 for information disclosed by Her Majesty’s Revenue and Customs.
	By virtue of subsection (9), it is a defence for a person charged with either offence to prove that the person reasonably believed that the disclosure was lawful or that the information had already and lawfully been made available to the public.