http://www.legislation.gov.uk/id/asp/2014/16

PART 2Revenue Scotland

Money

5Payments into the Scottish Consolidated Fund

(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.