Explanatory Notes

Revenue Scotland and Tax Powers Act 2014

2014 asp 16

24 September 2014

The Act

Part 12 – Final Provisions

Crown application

Section 258 – Crown application: powers of entry

297.This section provides that power of entry in relation to Crown land can be granted only with the consent of the appropriate authority. The section sets out a table defining for the purposes of this Act what is considered “Crown land” and who the relevant authority is.