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Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
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59Role of designated officer
(1)The Revenue Scotland and Tax Powers Act 2014 is modified as follows.
(2)After section 251D (as inserted by section 58(2)) insert—
“Continuity of designated officers’ acts
251EContinuity of designated officers’ acts
Anything (including anything in relation to legal proceedings) begun by or in relation to one designated officer may be continued by or in relation to another.”.
(3)In section 225 (summary warrants)—
(a)in subsection (3)(b), for “the” substitute “a designated”,
(b)in subsection (4)(a)(ii), for “the” in the first place where it appears substitute “a designated”.
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