Revenue Scotland and Tax Powers Act 2014

Corporate plan

11 Corporate plan

(1) Revenue Scotland must, before the beginning of each planning period, prepare a corporate plan and submit it for approval by the Scottish Ministers.

(2) The corporate plan must set out—

(a) Revenue Scotland’s main objectives for the planning period,

(b) the outcomes by reference to which the achievement of the main objectives may be measured, and

(c) the activities which Revenue Scotland expects to undertake during the planning period.

(3) Ministers may approve the corporate plan subject to such modifications as may be agreed between them and Revenue Scotland.

(4) If Ministers approve a corporate plan, Revenue Scotland must—

(a) publish the plan as Revenue Scotland considers appropriate, and

(b) lay a copy of the plan before the Scottish Parliament.

(5) During the planning period to which a corporate plan relates, Revenue Scotland may review the plan and submit a revised corporate plan to Ministers for approval.

(6) Subsections (2) to (4) apply to a revised corporate plan as they apply to a corporate plan.

(7) “Planning period” means—

(a) a first period specified by the Scottish Ministers by order, and

(b) each subsequent period of 3 years.

(8) The Scottish Ministers may by order substitute for the period for the time being specified in subsection (7)(b) such other period as they consider appropriate.