Revenue Scotland and Tax Powers Act 2014

Crown applicationS

257Crown application: criminal offencesS

(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.

258Crown application: powers of entryS

(1)A power of entry conferred by or under this Act is exercisable in relation to Crown land only with the consent of the appropriate authority.

(2)The following table determines what is “Crown land” and who the “appropriate authority” is in relation to each kind of Crown land.

Crown landAppropriate authority
Land an interest in which belongs to Her Majesty in right of the Crown and which forms part of the Crown estateThe Crown Estate Commissioners
Other land an interest in which belongs to Her Majesty in right of the CrownThe office-holder in the Scottish Administration or the Government department having the management of the land [F1or the relevant person”, and]
Land an interest in which belongs to an office-holder in the Scottish AdministrationThe relevant office-holder in the Scottish Administration
Land an interest in which belongs to a Government departmentThe relevant Government department
Land an interest in which is held in trust for Her Majesty for the purposes of the Scottish AdministrationThe relevant office-holder in the Scottish Administration
Land an interest in which is held in trust for Her Majesty for the purposes of a Government departmentThe relevant Government department

(3)Government department” means a department of the Government of the United Kingdom”.

[F2(4)“Relevant person”, in relation to any land to which section 90B(5) of the Scotland Act 1998 applies, means the person who manages that land.]

259Crown application: Her MajestyS

Nothing in this Act affects Her Majesty in Her private capacity.