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Revenue Scotland and Tax Powers Act 2014

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    The Act

    Part 2 - Revenue Scotland

    Independence of Revenue Scotland

    Section 7 – Independence of Revenue Scotland

    16.This section makes provision for Revenue Scotland’s independence in that the Scottish Ministers must not direct or otherwise seek to control Revenue Scotland in the exercise of its functions. Revenue Scotland’s independence is, however, subject to any contrary provisions made in this Act or any other enactment.

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