Revenue Scotland and Tax Powers Act 2014

Valid from 01/01/2015

Internal delegation by Revenue ScotlandS

7(1)Revenue Scotland may authorise—S

(a)a member,

(b)a committee, or

(c)the chief executive or any other member of staff,

to exercise such of its functions (and to such extent) as it may determine.

(2)Sub-paragraph (1) does not affect Revenue Scotland's responsibility for the exercise of its functions.