SCHEDULE 1Revenue Scotland

Internal delegation by Revenue Scotland

7

(1)

Revenue Scotland may authorise—

(a)

a member,

(b)

a committee, or

(c)

the chief executive or any other member of staff,

to exercise such of its functions (and to such extent) as it may determine.

(2)

Sub-paragraph (1) does not affect Revenue Scotland's responsibility for the exercise of its functions.