Section 56 Communications from Revenue Scotland to taxpayersI1I2

The Revenue Scotland and Tax Powers Act is modified as follows.

After section 251 insert—

“Communications from Revenue Scotland to taxpayers

Communications from Revenue Scotland to taxpayers

251A

(1)

The Scottish Ministers may by regulations make provision about communications from Revenue Scotland to any person.

(2)

Regulations under subsection (1) may in particular include provision about the use of electronic communications.

(3)

Before laying a draft of a Scottish statutory instrument containing regulations under subsection (1) before the Scottish Parliament, the Scottish Ministers must consult such persons as they consider appropriate.

(4)

Regulations under subsection (1) may modify any enactment (including this Act).”.

In section 254 (subordinate legislation), in subsection (3), after paragraph (p) insert—

“(pa)

section 251A(1),”.