Ministerial guidance
8Ministerial guidance
(1)The Scottish Ministers may give guidance to Revenue Scotland about the exercise of its functions.
(2)Revenue Scotland must have regard to any guidance given by Ministers.
(3)Ministers must publish any guidance given to Revenue Scotland under this section as they consider appropriate.
(4)The Scottish Ministers must lay before the Scottish Parliament a copy of guidance published under subsection (3).
(5)Subsections (3) and (4) do not apply to the extent that Ministers consider that publication of the guidance would prejudice the effective exercise by Revenue Scotland of its functions.