OpenLegislation

Paragraph 7 I1

(1)

Revenue Scotland may authorise—

(a)

a member,

(b)

a committee, or

(c)

the chief executive or any other member of staff,

to exercise such of its functions (and to such extent) as it may determine.

(2)

Sub-paragraph (1) does not affect Revenue Scotland's responsibility for the exercise of its functions.

Annotations

Commencement

I1

Sch. 1 para. 7 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.