{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-7",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-7.json",
  "legislation": "asp/2014/16",
  "legislation_title": "Revenue Scotland and Tax Powers Act 2014",
  "legislation_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014",
  "path": "section/7",
  "kind": "section",
  "number": "7",
  "heading": "Independence of Revenue Scotland",
  "text": "(1) The Scottish Ministers must not—\n(a) give directions relating to, or\n(b) otherwise seek to control,\nthe exercise by Revenue Scotland of its functions.\n(2) This section is subject to any contrary provision made by or under this Act or any other enactment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 7 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2014/16/section/7",
    "retrieved_at": "2026-10-29T20:14:01.828273+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}