Schedule 19, Part 1, paragraph 101

Section 15A (disclosure of information by tax authorities) is amended as follows. In subsection (2)— omit “within the meaning of the Data Protection Act 1998”, and for “that Act” substitute “ the data protection legislation ”. After subsection (7) insert— In this section— “the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3 of that Act); “personal data” has the same meaning as in Parts 5 to 7 of that Act (see section 3(2) and (14) of that Act).

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Source: legislation.gov.uk · retrieved 2026-09-04