Section 251A Communications from Revenue Scotland to taxpayersF1
(1)
The Scottish Ministers may by regulations make provision about communications from Revenue Scotland to any person.
(2)
Regulations under subsection (1) may in particular include provision about the use of electronic communications.
(3)
Before laying a draft of a Scottish statutory instrument containing regulations under subsection (1) before the Scottish Parliament, the Scottish Ministers must consult such persons as they consider appropriate.
(4)
Regulations under subsection (1) may modify any enactment (including this Act).
Annotations
Textual amendments
- F1
S. 251A and cross-heading inserted (19.1.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 56(2), 64(2) (with s. 63); S.S.I. 2025/386, reg. 2(c)