59Role of designated officerS
This section has no associated Explanatory Notes
(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’ actsS
251EContinuity 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
I1S. 59 not in force at Royal Assent, see s. 64(2)
I2S. 59 in force at 1.4.2025 by S.S.I. 2025/79, reg. 2(1)(2)(b)