PART 2Revenue Scotland
Charter of standards and values
10Charter of standards and values
1
Revenue Scotland must prepare a Charter.
2
The Charter must include—
a
standards of behaviour and values which Revenue Scotland is expected to adhere to when dealing with taxpayers, their agents and other persons in the exercise of its functions, and
b
standards of behaviour and values which Revenue Scotland expects taxpayers, their agents and other persons to adhere to when dealing with Revenue Scotland.
3
Revenue Scotland must—
a
publish the Charter as it considers appropriate,
b
review the Charter from time to time, and
c
revise the Charter when it considers it appropriate to do so.
4
Before publishing or revising the Charter, Revenue Scotland must consult such persons as it considers appropriate.
5
Revenue Scotland must lay the first Charter and any revised Charter before the Scottish Parliament.