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Landfill Tax (Scotland) Act 2014
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- Acts of the Scottish Parliament
- 2014 asp 2
- Part 4
- The Tax Authority
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The Tax Authority
34The Tax Authority
(1)For the purposes of this Act, the Tax Authority is the Scottish Ministers.
(2)The Scottish Ministers may, by order, amend subsection (1) to provide that another person is the Tax Authority.
35Delegation of functions to SEPA
(1)The Tax Authority may delegate the exercise of any of its functions under this Act to SEPA.
(2)But subsection (1) does not apply to any function of making an order or regulations.
(3)A delegation under this section may be varied or revoked at any time.
(4)A delegation under this section does not affect the Tax Authority’s responsibility for the exercise of any functions delegated or the Authority’s ability to carry out such functions.
(5)The Tax Authority may reimburse SEPA for any expenditure incurred which is attributable to the exercise by SEPA of functions delegated under this section.
36Review and appeal
(1)The Scottish Ministers may, by regulations, make provision for—
(a)the review by the Tax Authority, on the application of a specified person, of any specified kind of decision by the Tax Authority,
(b)the appeal by a specified person to a tribunal or court against any specified kind of decision by the Tax Authority.
(2)The regulations may modify any enactment (including this Act).
(3)In this section, “specified” means specified in the regulations.
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