# Revenue Scotland and Tax Powers Act 2014, Section 251B: Use of automation by Revenue Scotland


(1) The Scottish Ministers may by regulations make provision about the use by Revenue Scotland of automation in carrying out functions conferred on Revenue Scotland or a designated officer.
(2) 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.
(3) Regulations under subsection (1) may modify any enactment (including this Act).

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Source: https://www.legislation.gov.uk/asp/2014/16/section/251B (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-251B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.