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Section 38 Delegation of functions by Revenue ScotlandI1I2

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), after paragraph (b) insert—

“(c)

any of its functions relating to Scottish aggregates tax to a person specified in regulations by the Scottish Ministers (a “relevant person”).”,

(b)

in subsection (2)—

(i)

for “or to SEPA” substitute “, SEPA or a relevant person”,

(ii)

for “and SEPA” substitute “, SEPA and a relevant person”,

(c)

in subsection (8), in each place where the words occur, for “or SEPA” substitute “, SEPA or a relevant person”.

(3)

In section 254 (subordinate legislation), in subsection (3), before paragraph (a) insert—

“(za)

section 4(1)(c)”.

Annotations

Commencement

I1

S. 38 not in force at Royal Assent, see s. 64(2)

I2

S. 38 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2