# Revenue Scotland and Tax Powers Act 2014, Paragraph 7


(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.

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Source: https://www.legislation.gov.uk/asp/2014/16/schedule/1/paragraph/7 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/schedule-1/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.