Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 2 S Revenue Scotland

Functions of Revenue Scotland S

3 Functions of Revenue Scotland S

(1) Revenue Scotland's general function is the collection and management of the devolved taxes.

(2) Revenue Scotland has the following particular functions—

(a) providing information, advice and assistance to the Scottish Ministers relating to tax,

(b) providing information and assistance to taxpayers, their agents and other persons relating to the devolved taxes,

(c) efficiently resolving disputes relating to the devolved taxes (including by mediation),

(d) protecting the revenue against tax fraud and tax avoidance.

(3) “Devolved taxes” has the meaning given by section 80A(4) of the Scotland Act 1998 (c.46).

Commencement Information

I1 S. 3 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.