Textual Amendments
F1S. 251B and cross-heading inserted (19.1.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 57(2), 64(2) (with s. 63); S.S.I. 2025/386, reg. 2(d)
(1)The Scottish Ministers may by regulations make provision about the use by Revenue Scotland of automation in carrying out functions conferred on Revenue Scotland or a designated officer.
(2)Before laying a draft of a Scottish statutory instrument containing regulations under subsection (1) before the Scottish Parliament, the Scottish Ministers must consult such persons as they consider appropriate.
(3)Regulations under subsection (1) may modify any enactment (including this Act).]