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.