Part 5: Digital Government Chapter 6: Disclosure by Revenue Authorities Section 76: Disclosure of non-identifying information by Revenue Scotland
Section 76 permits a relevant official of Revenue Scotland to disclose non-identifying information if the official thinks that the disclosure would be in the public interest. Subsection (2) defines "non-identifying" information and subsection (3) defines "identifying" information. The information must be held by a relevant person in connection with a relevant function, as defined by subsection (4).