[F1251EContinuity of designated officers’ actsS
This section has no associated Explanatory Notes
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)