PowersS
9SIn addition to any other powers it has, Revenue Scotland may do anything which it considers—
(a)necessary or expedient in connection with the exercise of its functions,
(b)incidental or conducive to the exercise of those functions.
Commencement Information
I1Sch. 1 para. 9 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.