xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

Part 4SGeneral and interpretation

The Tax AuthorityS

34The Tax AuthorityS

(1)For the purposes of this Act, the Tax Authority is [F1Revenue Scotland].

F2(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F335Delegation of functions to SEPAS

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F436Review and appealS

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Textual Amendments

Commencement Information

I1S. 36 in force at 1.4.2015 by S.S.I. 2015/109, art. 2