8.This section establishes Revenue Scotland as a corporate body with a separate legal personality to that of the Scottish Ministers(1). Revenue Scotland’s Gaelic name (Teachd-a-steach Alba) has equal legal status. Section 2 also introduces schedule 1 which is concerned with the membership, procedures and staffing of Revenue Scotland.
9.Revenue Scotland is part of the Scottish Administration, within the meaning of section 126(8) of the Scotland Act 1998, by virtue of an order under section 104 of that Act(2).
Revenue Scotland was previously an administrative Division of the Scottish Government.