Point in time view as at 01/04/2016.
Revenue Scotland and Tax Powers Act 2014, Section 8 is up to date with all changes known to be in force on or before 30 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.
(1)The Scottish Ministers may give guidance to Revenue Scotland about the exercise of its functions.
(2)Revenue Scotland must have regard to any guidance given by Ministers.
(3)Ministers must publish any guidance given to Revenue Scotland under this section as they consider appropriate.
(4)The Scottish Ministers must lay before the Scottish Parliament a copy of guidance published under subsection (3).
(5)Subsections (3) and (4) do not apply to the extent that Ministers consider that publication of the guidance would prejudice the effective exercise by Revenue Scotland of its functions.
Commencement Information
I1S. 8 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.
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