11. This condition is met where the processing is necessary for the purposes of the assessment or collection of a tax or duty or an imposition of a similar nature.
Legal obligations
12. This condition is met where the processing is necessary for the purposes of complying with an obligation of the controller under an enactment, a rule of law or an order of a court or tribunal. ”
Section 80
Schedule 6 U.K. Automated decision-making: minor and consequential amendments
The UK GDPR U.K.
1 The UK GDPR is amended as follows.
I293 Sch. 6 para. 1 not in force at Royal Assent, see s. 142(1)
I294 Sch. 6 para. 1 in force at 5.2.2026 by S.I. 2026/82 , reg. 2(z8) (with reg. 5 )
2 (1) Article 12 (transparent information, communication and modalities for the exercise of the rights of the data subject) is amended as follows. U.K.
(2) In paragraph 1, for “under Articles 15 to 22” substitute “made under or by virtue of Articles 15 to 22D” .
(3) In paragraph 2—
(a) for “under Articles 15 to 22”, in the first place it occurs, substitute “arising under or by virtue of Articles 15 to 22D” , and
(b) for “his or her rights under Articles 15 to 22” substitute “those rights” .
(4) In paragraph 3, for “under Articles 15 to 22” substitute “made under or by virtue of Articles 15 to 22D” .
(5) In paragraph 5, for “under Articles 15 to 22” substitute “under or by virtue of Articles 15 to 22D” .
(6) In paragraph 6, for “referred to in Articles 15 to 21” substitute “made under or by virtue of Articles 15 to 22D” .
I295 Sch. 6 para. 2 not in force at Royal Assent, see s. 142(1)
I296 Sch. 6 para. 2 in force at 5.2.2026 by S.I. 2026/82 , reg. 2(z8) (with reg. 5 )
3 U.K. In Article 13(2)(f) (information about automated decision-making to be provided where personal data is collected from the data subject), for “referred to in Article 22(1) and (4)” substitute “which is subject to the requirement to provide safeguards under Article 22C” .
I297 Sch. 6 para. 3 not in force at Royal Assent, see s. 142(1)
I298 Sch. 6 para. 3 in force at 5.2.2026 by S.I. 2026/82 , reg. 2(z8) (with reg. 5 )
4 U.K. In Article 14(2)(g) (information about automated decision-making to be provided where personal data is not obtained from the data subject), for “referred to in Article 22(1) and (4)” substitute “which is subject to the requirement to provide safeguards under Article 22C” .
I299 Sch. 6 para. 4 not in force at Royal Assent, see s. 142(1)
I300 Sch. 6 para. 4 in force at 5.2.2026 by S.I. 2026/82 , reg. 2(z8) (with reg. 5 )
5 U.K. In Article 15(1)(h) (right of access by the data subject), for “referred to in Article 22(1) and (4)” substitute “which is subject to the requirement to provide safeguards under Article 22C” .