# Revenue Scotland and Tax Powers Act 2014, Section 257: Crown application: criminal offences


(1) No contravention by the Crown of any provision of or made under this Act makes the Crown criminally liable.
(2) But the Court of Session may, on the application of the Lord Advocate, declare unlawful any act or omission of the Crown which constitutes such a contravention.
(3) Despite subsection (1), this Act applies to persons in the public service of the Crown as it applies to other persons.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/257 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-257
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.