Part 2

Devolved taxes administration

Communications from Revenue Scotland to taxpayers
56
1
The Revenue Scotland and Tax Powers Act is modified as follows.
2
After section 251 insert—

Communications from Revenue Scotland to taxpayers

Communications from Revenue Scotland to taxpayers
251A
1
The Scottish Ministers may by regulations make provision about communications from Revenue Scotland to any person.
2
Regulations under subsection (1) may in particular include provision about the use of electronic communications.
3
Before laying a draft of a Scottish statutory instrument containing regulations under subsection (1) before the Scottish Parliament, the Scottish Ministers must consult such persons as they consider appropriate.
4
Regulations under subsection (1) may modify any enactment (including this Act).
.
3
In section 254 (subordinate legislation), in subsection (3), after paragraph (p) insert—
pa
section 251A(1),
.
S. 56 not in force at Royal Assent, see s. 64(2)