PART 2Revenue Scotland
Delegation of Revenue Scotland functions
4Delegation of functions by Revenue Scotland
1
Revenue Scotland may delegate—
a
any of its functions relating to land and buildings transaction tax to the Keeper of the Registers of Scotland (“the Keeper”),
b
any of its functions relating to Scottish landfill tax to the Scottish Environment Protection Agency (“SEPA”).
2
Revenue Scotland may give directions to the Keeper or to SEPA as to how a delegated function is to be exercised and the Keeper and SEPA must comply with any such direction.
3
Delegations or directions under this section may be varied or revoked at any time.
4
Revenue Scotland must publish information about—
a
delegations under this section, and
b
directions given under this section.
5
Revenue Scotland must lay before the Scottish Parliament a copy of information published under subsection (4).
6
Subsections (4) and (5) do not apply to the extent that Revenue Scotland considers that publication of the information would prejudice the effective exercise of its functions.
7
Delegation of a function under this section does not affect—
a
Revenue Scotland’s ability to exercise that function,
b
Revenue Scotland’s responsibility for that function.
8
Revenue Scotland may reimburse the Keeper or SEPA for any expenditure incurred which is attributable to the exercise by the Keeper or SEPA of functions delegated under this section.