Revenue Scotland and Tax Powers Act 2014 (asp 16)

Yn ddilys o 07/11/2014

PART 2 S Revenue Scotland

Yn ddilys o 01/01/2015

Money S

5 Payments into the Scottish Consolidated Fund S

(1) Revenue Scotland must pay money received in the exercise of its functions into the Scottish Consolidated Fund.

(2) But Revenue Scotland may do so after deduction of payments in connection with repayments, including payments of interest on—

(a) repayments, or

(b) payments treated as repayments.