Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14)

Part 2 Devolved taxes administration

57 Use of automation by Revenue Scotland

(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

251B Use of automation by Revenue Scotland

(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),”.