Revenue Scotland and Tax Powers Act 2014

Revenue Scotland and Tax Powers Act 2014

2014 asp 16

The Act

Part 2 - Revenue Scotland

Ministerial guidance

Section 8 – Ministerial guidance

17. This section sets out that the Scottish Ministers may give guidance to Revenue Scotland about the exercise of its functions and that Revenue Scotland must have regard to that guidance. The guidance provided must be published, as considered appropriate by Ministers, and laid before the Scottish Parliament unless the Scottish Ministers consider that to do so would impact upon the ability of Revenue Scotland to carry out its functions effectively.