# Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, Section 38: Delegation of functions by Revenue Scotland

Extent: S

(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)”.

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Source: https://www.legislation.gov.uk/asp/2024/14/section/38 (the official version)
Page: https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024/section-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.