Citation and commencement
1. This Order may be cited as the Proceeds of Crime Act 2002 (Disclosure of Information to and by Lord Advocate and Scottish Ministers) Amendment Order 2015 and comes into force on the day after the day on which it is made.
Amendment of the Proceeds of Crime Act 2002 (Disclosure of Information to and by Lord Advocate and Scottish Ministers) Order 2003
2.—(1) The Proceeds of Crime Act 2002 (Disclosure of Information to and by Lord Advocate and Scottish Ministers) Order 2003(1) is amended as follows.
(2) In article 3 (disclosure of information by Lord Advocate and by Scottish Ministers), after paragraph (d), insert—
“(e)the functions of Revenue Scotland relating to the collection and management of the devolved taxes (within the meaning of section 80A(4) of the Scotland Act 1998)(2).”.
(3) In the Schedule (persons designated as permitted persons for the purposes of section 439 of the Proceeds of Crime Act 2002), after the entry relating to the department of the Environment in Northern Ireland, insert the entry set out in the following table—
Column 1 (permitted persons) | Column 2 (functions specified) |
|---|---|
| Revenue Scotland | Functions relating to the collection and management of the devolved taxes (within the meaning of section 80A(4) of the Scotland Act 1998). |
JOHN SWINNEY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
17th March 2015