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Revenue Scotland and Tax Powers Act 2014
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Revenue Scotland and Tax Powers Act 2014, Section 12 is up to date with all changes known to be in force on or before 15 July 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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12Annual reportS
This section has no associated Explanatory Notes
(1)As soon as possible after the end of each financial year, Revenue Scotland must—
(a)prepare and publish a report on the exercise of its functions during that year,
(b)send a copy of the report to the Scottish Ministers, and
(c)lay a copy of the report before the Scottish Parliament.
(2)“Financial year” means—
(a)the period beginning with the establishment of Revenue Scotland and ending on 31 March in the following year, and
(b)each subsequent period of a year ending on 31 March.
(3)Revenue Scotland may publish such other reports and information on matters relevant to its functions as it considers appropriate.
Commencement Information
I1S. 12 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.
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