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Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
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There are currently no known outstanding effects for the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, Section 38.
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Prospective
38Delegation of functions by Revenue ScotlandS
This section has no associated Explanatory Notes
(1)The Revenue Scotland and Tax Powers Act 2014 is modified as follows.
(2)In section 4 (delegation of functions by Revenue Scotland)—
(a)in subsection (1), after paragraph (b) insert—
“(c)any of its functions relating to Scottish aggregates tax to a person specified in regulations by the Scottish Ministers (a “relevant person”).”,
(b)in subsection (2)—
(i)for “or to SEPA” substitute “, SEPA or a relevant person”,
(ii)for “and SEPA” substitute “, SEPA and a relevant person”,
(c)in subsection (8), in each place where the words occur, for “or SEPA” substitute “, SEPA or a relevant person”.
(3)In section 254 (subordinate legislation), in subsection (3), before paragraph (a) insert—
“(za)section 4(1)(c)”.
Commencement Information
I1S. 38 not in force at Royal Assent, see s. 64(2)
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