PART 2Revenue Scotland

Functions of Revenue Scotland

I13Functions of Revenue Scotland

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).