PART 7

General and interpretation

The Tax Authority

The Tax Authority
54
1
For the purposes of this Act, the Tax Authority is Revenue Scotland .
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Words in s. 54(1) substituted (25.9.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(1), Sch. 4 para. 9(12)(a) (with ss. 257-259)
S. 54(2) repealed (25.9.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(1), Sch. 4 para. 9(12)(b) (with ss. 257-259)