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

Part 2 S Devolved taxes administration

59 Role of designated officer S

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

(2) After section 251D (as inserted by section 58(2)) insert—

“Continuity of designated officers’ acts S

251E Continuity of designated officers’ acts

Anything (including anything in relation to legal proceedings) begun by or in relation to one designated officer may be continued by or in relation to another.”.

(3) In section 225 (summary warrants)—

(a) in subsection (3)(b), for “the” substitute “a designated”,

(b) in subsection (4)(a)(ii), for “the” in the first place where it appears substitute “a designated”.

Commencement Information

I1 S. 59 not in force at Royal Assent, see s. 64(2)

I2 S. 59 in force at 1.4.2025 by S.S.I. 2025/79, reg. 2(1)(2)(b)