The internal use and sharing of information that we (and RoS or SEPA) hold in connection with our tax functions (see RSTP9004) and the disclosure of PTI (see RSTP9005 and RSTP9006) are subject to any statutory provision or international or other agreement which prohibits or restricts the use of information.
Examples of statutory provisions which might prohibit or restrict the use, sharing or disclosure (whichever applies) of such information are:
In relation to LBTT specifically, section 18 of the RSTPA 2014 provides that RoS may not use PTI in the provision of consultancy, advisory or other commercial services under section 108 of the Land Registration etc. (Scotland) Act 2012.
In relation to SLfT specifically, SEPA may not provide or disclose PTI under sections 51(1A) or 113(1A) of the Environment Act 1995.
The international or other agreements referred to are agreements to which the United Kingdom, Her Majesty’s Government or the Scottish Ministers is or are party. This therefore means tax-related treaties and agreements tantamount to treaties, such as agreements with Crown Dependencies. At present there are no such agreements to which the Scottish Ministers are party.