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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 25 December 2017 - onwards
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851B. Use of, and access to, taxpayer information

(1) In this section -

‘Acts’ has the meaning assigned to it by section 851A;

‘processing’ of, or in relation to, taxpayer information, means performing any operation or set of operations on the information or data, whether or not by automated means, including -

(a) obtaining, recording or keeping the information or data,

(b) collecting, organising, structuring, storing, altering or adapting the information or data,

(c) retrieving, consulting or using the information or data,

(d) disclosing the information or data by transmitting, disseminating or otherwise making it available,

(e) aligning, combining, blocking, erasing or destroying the information or data, and

(f) testing, analysing, forecasting, or generalising from the information or data;

‘profiling’ includes any form of processing, whether or not by automated means, of information or data consisting of the use of information or data to evaluate certain personal aspects relating to an individual, in particular to analys

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