Section 4 Delegation of functions by Revenue ScotlandI1

(1)

Revenue Scotland may delegate—

(a)

any of its functions relating to land and buildings transaction tax to the Keeper of the Registers of Scotland (“the Keeper”),

(b)

any of its functions relating to Scottish landfill tax to the Scottish Environment Protection Agency (“SEPA”).

F1(c)

any of its functions relating to Scottish aggregates tax to a person specified in regulations by the Scottish Ministers (a “relevant person”).

(2)

Revenue Scotland may give directions to the Keeper F2, SEPA or a relevant person as to how a delegated function is to be exercised and the Keeper F3, SEPA and a relevant person must comply with any such direction.

(3)

Delegations or directions under this section may be varied or revoked at any time.

(4)

Revenue Scotland must publish information about—

(a)

delegations under this section, and

(b)

directions given under this section.

(5)

Revenue Scotland must lay before the Scottish Parliament a copy of information published under subsection (4).

(6)

Subsections (4) and (5) do not apply to the extent that Revenue Scotland considers that publication of the information would prejudice the effective exercise of its functions.

(7)

Delegation of a function under this section does not affect—

(a)

Revenue Scotland's ability to exercise that function,

(b)

Revenue Scotland's responsibility for that function.

(8)

Revenue Scotland may reimburse the Keeper F4, SEPA or a relevant person for any expenditure incurred which is attributable to the exercise by the Keeper , SEPA or a relevant person of functions delegated under this section.

Annotations

Textual amendments

F1: S. 4(1)(c) inserted (1.12.2025) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 38(2)(a), 64(2) (with s. 63); S.S.I. 2025/243, reg. 2(3), sch. 2
F2: Words in s. 4(2) substituted (1.12.2025) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 38(2)(b)(i), 64(2) (with s. 63); S.S.I. 2025/243, reg. 2(3), sch. 2
F3: Words in s. 4(2) substituted (1.12.2025) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 38(2)(b)(ii), 64(2) (with s. 63); S.S.I. 2025/243, reg. 2(3), sch. 2
F4: Words in s. 4(8) substituted (1.12.2025) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 38(2)(c), 64(2) (with s. 63); S.S.I. 2025/243, reg. 2(3), sch. 2

Commencement

I1: S. 4 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.