34The Tax AuthorityS
This section has no associated Explanatory Notes
(1)For the purposes of this Act, the Tax Authority is [F1Revenue Scotland].
F2(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in s. 34(1) substituted (25.9.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(1), Sch. 4 para. 10(14)(a) (with ss. 257-259)
F2S. 34(2) repealed (25.9.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(1), Sch. 4 para. 10(14)(b) (with ss. 257-259)