Part 2

Devolved taxes administration

Use of automation by Revenue Scotland
57
1
The Revenue Scotland and Tax Powers Act 2014 is modified as follows.
2
After section 251A (as inserted by section 56(2)) insert—

Use of automation by Revenue Scotland

Use of automation by Revenue Scotland
251B
1
The Scottish Ministers may by regulations make provision about the use by Revenue Scotland of automation in carrying out functions conferred on Revenue Scotland or a designated officer.
2
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.
3
Regulations under subsection (1) may modify any enactment (including this Act).
.
3
In section 254 (subordinate legislation), in subsection (3), after paragraph (pa) (as inserted by section 56(3)) insert—
pb
section 251B(1),
.
S. 57 not in force at Royal Assent, see s. 64(2)