Revenue Scotland and Tax Powers Act 2014

257Crown application: criminal offences

This section has no associated Explanatory Notes

(1)No contravention by the Crown of any provision of or made under this Act makes the Crown criminally liable.

(2)But the Court of Session may, on the application of the Lord Advocate, declare unlawful any act or omission of the Crown which constitutes such a contravention.

(3)Despite subsection (1), this Act applies to persons in the public service of the Crown as it applies to other persons.