A Minister of the Crown may make arrangements for any of his specified functions to be exercised on his behalf by the Scottish Ministers; and the Scottish Ministers may make arrangements for any of their specified functions to be exercised on their behalf by a Minister of the Crown.

An arrangement under this section does not affect a person’s responsibility for the exercise of his functions.

The collection and management of a devolved tax is a specified function of the Scottish Ministers.

In this section—

• “functions” does not include a function of making, confirming or approving subordinate legislation,

• “Minister of the Crown” includes government department,

• “specified” F2(subject to subsection (2A) means specified in an Order in Council made by Her Majesty under this subsection;

and this section applies to the Lord Advocate as it applies to the Scottish Ministers.