Revenue Scotland and Tax Powers Act 2014
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Memorandwm Esboniadol
48. In section 258 of the Revenue Scotland and Tax Powers Act 2014 (Crown application: powers of entry)(1)—
(a)in the second entry in the second column of the table in subsection (2), at the end insert “or the relevant person”, and
(b)after subsection (3), insert—
“(4) “Relevant person”, in relation to any land to which section 90B(5) of the Scotland Act 1998 applies, means the person who manages that land.”.
(1)