Revenue Scotland and Tax Powers Act 2014, Section 5 is up to date with all changes known to be in force on or before 18 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(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
I1S. 5 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.
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