PART 7General and interpretation
The Tax Authority
55Delegation of functions to Keeper
1
The Tax Authority may delegate the exercise of any of its functions under this Act to the Keeper of the Registers of Scotland.
2
But subsection (1) does not apply to any function of making an order or regulations.
3
A delegation under this section may be varied or revoked at any time.
4
A delegation under this section does not affect the Tax Authority’s responsibility for the exercise of any functions delegated or the Authority’s ability to carry out such functions.
5
The Tax Authority may reimburse the Keeper for any expenditure incurred which is attributable to the exercise by the Keeper of functions delegated under this section.