PART 2Revenue Scotland
Corporate plan
11Corporate plan
1
Revenue Scotland must, before the beginning of each planning period, prepare a corporate plan and submit it for approval by the Scottish Ministers.
2
The corporate plan must set out—
a
Revenue Scotland’s main objectives for the planning period,
b
the outcomes by reference to which the achievement of the main objectives may be measured, and
c
the activities which Revenue Scotland expects to undertake during the planning period.
3
Ministers may approve the corporate plan subject to such modifications as may be agreed between them and Revenue Scotland.
4
If Ministers approve a corporate plan, Revenue Scotland must—
a
publish the plan as Revenue Scotland considers appropriate, and
b
lay a copy of the plan before the Scottish Parliament.
5
During the planning period to which a corporate plan relates, Revenue Scotland may review the plan and submit a revised corporate plan to Ministers for approval.
6
Subsections (2) to (4) apply to a revised corporate plan as they apply to a corporate plan.
7
“Planning period” means—
a
a first period specified by the Scottish Ministers by order, and
b
each subsequent period of 3 years.
8
The Scottish Ministers may by order substitute for the period for the time being specified in subsection (7)(b) such other period as they consider appropriate.