Revenue Scotland and Tax Powers Act 2014, Section 251E is up to date with all changes known to be in force on or before 19 June 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.
Anything (including anything in relation to legal proceedings) begun by or in relation to one designated officer may be continued by or in relation to another.]
Textual Amendments
F1S. 251E and cross-heading inserted (1.4.2025) "after s. 251D" by virtue of Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 59(2), 64(2) (with s. 63); S.S.I. 2025/79, reg. 2(1)(2)(b)
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