Section 54 The Tax Authority
Scotland
(1)
For the purposes of this Act, the Tax Authority is F1Revenue Scotland .
F2(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annotations
Textual amendments
- F1
Words in s. 54(1) substituted (25.9.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(1), Sch. 4 para. 9(12)(a) (with ss. 257-259)
- F2
S. 54(2) repealed (25.9.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(1), Sch. 4 para. 9(12)(b) (with ss. 257-259)