Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 2 S Revenue Scotland

Money S

5 Payments into the Scottish Consolidated Fund S

(1) Revenue Scotland must pay money received in the exercise of its functions into the Scottish Consolidated Fund.

(2) But Revenue Scotland may do so after deduction of payments in connection with repayments, including payments of interest on—

(a) repayments, or

(b) payments treated as repayments.

Commencement Information

I1 S. 5 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.

6 Rewards S

Revenue Scotland may pay a reward to a person in return for a service which relates to a function of Revenue Scotland.

Commencement Information

I2 S. 6 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.