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Revenue Scotland and Tax Powers Act 2014

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This is the original version (as it was originally enacted).

4Delegation of functions by Revenue Scotland

This section has no associated Explanatory Notes

(1)Revenue Scotland may delegate—

(a)any of its functions relating to land and buildings transaction tax to the Keeper of the Registers of Scotland (“the Keeper”),

(b)any of its functions relating to Scottish landfill tax to the Scottish Environment Protection Agency (“SEPA”).

(2)Revenue Scotland may give directions to the Keeper or to SEPA as to how a delegated function is to be exercised and the Keeper and SEPA must comply with any such direction.

(3)Delegations or directions under this section may be varied or revoked at any time.

(4)Revenue Scotland must publish information about—

(a)delegations under this section, and

(b)directions given under this section.

(5)Revenue Scotland must lay before the Scottish Parliament a copy of information published under subsection (4).

(6)Subsections (4) and (5) do not apply to the extent that Revenue Scotland considers that publication of the information would prejudice the effective exercise of its functions.

(7)Delegation of a function under this section does not affect—

(a)Revenue Scotland’s ability to exercise that function,

(b)Revenue Scotland’s responsibility for that function.

(8)Revenue Scotland may reimburse the Keeper or SEPA for any expenditure incurred which is attributable to the exercise by the Keeper or SEPA of functions delegated under this section.

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