5(1)Revenue Scotland may establish committees for any purpose relating to its functions.S
(2)Revenue Scotland may determine the composition of its committees.
(3)Revenue Scotland may appoint persons who are not members of Revenue Scotland to be members of a committee, but those persons are not entitled to vote at meetings of the committee.
Commencement Information
I1Sch. 1 para. 5 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.