Money
5Payments into the Scottish Consolidated Fund
(1)Revenue Scotland must pay money received in the exercise of its functions into the Scottish Consolidated Fund.
(2)But Revenue Scotland may do so after deduction of payments in connection with repayments, including payments of interest on—
(a)repayments, or
(b)payments treated as repayments.
6Rewards
Revenue Scotland may pay a reward to a person in return for a service which relates to a function of Revenue Scotland.