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Revenue Scotland and Tax Powers Act 2014
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Revenue Scotland and Tax Powers Act 2014, Section 3 is up to date with all changes known to be in force on or before 13 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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3Functions of Revenue ScotlandS
This section has no associated Explanatory Notes
(1)Revenue Scotland's general function is the collection and management of the devolved taxes.
(2)Revenue Scotland has the following particular functions—
(a)providing information, advice and assistance to the Scottish Ministers relating to tax,
(b)providing information and assistance to taxpayers, their agents and other persons relating to the devolved taxes,
(c)efficiently resolving disputes relating to the devolved taxes (including by mediation),
(d)protecting the revenue against tax fraud and tax avoidance.
(3)“Devolved taxes” has the meaning given by section 80A(4) of the Scotland Act 1998 (c.46).
Commencement Information
I1S. 3 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.
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