The Commissioners for Revenue and Customs Act 2005 is amended as follows.
Section 18 (confidentiality) is amended as follows.
In subsection (2)—
omit "or" at the end of paragraph (g), and
after paragraph (h) insert, or iwhich is made to the Scottish Ministers in connection with the collection and management of a devolved tax within the meaning of the Scotland Act 1998.
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In section 51 (interpretation) after subsection (2) insert—
In section 1(1) of the Customs and Excise Management Act 1979 (interpretation), at the end of the definition of "assigned matter" insert ." , except that it does not include any matter relating to a devolved tax within the meaning of the Scotland Act 1998; "