12Annual report
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(1)As soon as possible after the end of each financial year, Revenue Scotland must—
(a)prepare and publish a report on the exercise of its functions during that year,
(b)send a copy of the report to the Scottish Ministers, and
(c)lay a copy of the report before the Scottish Parliament.
(2)“Financial year” means—
(a)the period beginning with the establishment of Revenue Scotland and ending on 31 March in the following year, and
(b)each subsequent period of a year ending on 31 March.
(3)Revenue Scotland may publish such other reports and information on matters relevant to its functions as it considers appropriate.