Section 59 Role of designated officerI1I2
Scotland
(1)
The Revenue Scotland and Tax Powers Act 2014 is modified as follows.
(2)
After section 251D (as inserted by section 58(2)) insert—
“Continuity of designated officers’ acts
Continuity of designated officers’ acts
251EAnything (including anything in relation to legal proceedings) begun by or in relation to one designated officer may be continued by or in relation to another.”.
(3)
In section 225 (summary warrants)—
(a)
in subsection (3)(b), for “the” substitute “a designated”,
(b)
in subsection (4)(a)(ii), for “the” in the first place where it appears substitute “a designated”.
Annotations
Commencement
- I1
S. 59 not in force at Royal Assent, see s. 64(2)
- I2
S. 59 in force at 1.4.2025 by S.S.I. 2025/79, reg. 2(1)(2)(b)