Part 1Scottish aggregates tax

Chapter 4Administration

Delegation of functions

38Delegation of functions by Revenue Scotland

(1)The Revenue Scotland and Tax Powers Act 2014 is modified as follows.

(2)In section 4 (delegation of functions by Revenue Scotland)—

(a)in subsection (1), after paragraph (b) insert—

(c)any of its functions relating to Scottish aggregates tax to a person specified in regulations by the Scottish Ministers (a “relevant person”).,

(b)in subsection (2)—

(i)for “or to SEPA” substitute “, SEPA or a relevant person”,

(ii)for “and SEPA” substitute “, SEPA and a relevant person”,

(c)in subsection (8), in each place where the words occur, for “or SEPA” substitute “, SEPA or a relevant person”.

(3)In section 254 (subordinate legislation), in subsection (3), before paragraph (a) insert—

(za)section 4(1)(c).