(1)For the purposes of this Act, the Tax Authority is the Scottish Ministers.
(2)The Scottish Ministers may, by order, amend subsection (1) to provide that another person is the Tax Authority.
(1)The Tax Authority may delegate the exercise of any of its functions under this Act to the Keeper of the Registers of Scotland.
(2)But subsection (1) does not apply to any function of making an order or regulations.
(3)A delegation under this section may be varied or revoked at any time.
(4)A delegation under this section does not affect the Tax Authority’s responsibility for the exercise of any functions delegated or the Authority’s ability to carry out such functions.
(5)The Tax Authority may reimburse the Keeper for any expenditure incurred which is attributable to the exercise by the Keeper of functions delegated under this section.
(1)The Scottish Ministers may, by regulations, make provision for—
(a)the review by the Tax Authority, on the application of a specified person, of any specified kind of decision by the Tax Authority,
(b)the appeal by a specified person to a tribunal or court against any specified kind of decision by the Tax Authority.
(2)Regulations under this section may modify any provision made by or under this Act.
(3)In this section, “specified” means specified in the regulations.