- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Revenue Scotland and Tax Powers Act 2014
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- Deddfau Senedd yr Alban
- 2014 asp 16
- PART 2
- Functions of Revenue Scotland
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Nodweddion Uwch
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
Functions of Revenue Scotland
3Functions of Revenue Scotland
(1)Revenue Scotland’s general function is the collection and management of the devolved taxes.
(2)Revenue Scotland has the following particular functions—
(a)providing information, advice and assistance to the Scottish Ministers relating to tax,
(b)providing information and assistance to taxpayers, their agents and other persons relating to the devolved taxes,
(c)efficiently resolving disputes relating to the devolved taxes (including by mediation),
(d)protecting the revenue against tax fraud and tax avoidance.
(3)“Devolved taxes” has the meaning given by section 80A(4) of the Scotland Act 1998 (c.46).
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