Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 2 S Revenue Scotland

Valid from 01/01/2015

Independence of Revenue Scotland S

7 Independence of Revenue Scotland S

(1) The Scottish Ministers must not—

(a) give directions relating to, or

(b) otherwise seek to control,

the exercise by Revenue Scotland of its functions.

(2) This section is subject to any contrary provision made by or under this Act or any other enactment.