Part 4Administration of Levy

Delegation of functions

35Delegation of functions by Revenue Scotland

(1)

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

(2)

In section 4 (delegation of functions by Revenue Scotland)—

(a)

in subsection (1)(c) the words “(a “relevant person”)” are repealed,

(b)

after subsection (1)(c), insert—

“(d)

any of its functions relating to the Scottish building safety levy to a person specified in regulations by the Scottish Ministers.”, and

(c)

after subsection (1), insert—

“(1A)

A person specified in regulations under subsection (1)(c) or, as the case may be, subsection (1)(d) is referred to in this section as a “relevant person”.”.

(3)

In section 254 (subordinate legislation), in subsection (3), after paragraph (za) insert—

“(zb)

section 4(1)(d),”.