Revenue Scotland is to employ a chief executive.

The person employed as chief executive may not be a member of Revenue Scotland.

The first person employed as chief executive is to be appointed by the Scottish Ministers on such terms as they may determine.

Before appointing the first chief executive, Ministers must consult the Chair (if a person holds that position).

Each subsequent chief executive is to be appointed by Revenue Scotland on such terms as it may, with the approval of Ministers, determine.

Revenue Scotland may appoint other members of staff on such terms as it may, with the approval of Ministers, determine.