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Land and Buildings Transaction Tax (Scotland) Act 2013
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55Delegation of functions to Keeper
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(1)The Tax Authority may delegate the exercise of any of its functions under this Act to the Keeper of the Registers of Scotland.
(2)But subsection (1) does not apply to any function of making an order or regulations.
(3)A delegation under this section may be varied or revoked at any time.
(4)A delegation under this section does not affect the Tax Authority’s responsibility for the exercise of any functions delegated or the Authority’s ability to carry out such functions.
(5)The Tax Authority may reimburse the Keeper for any expenditure incurred which is attributable to the exercise by the Keeper of functions delegated under this section.
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