Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

Prospective

38Delegation of functions by Revenue ScotlandS
This section has no associated Explanatory Notes

(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).

Commencement Information

I1S. 38 not in force at Royal Assent, see s. 64(2)