(1)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.
(2)An arrangement under this section does not affect a person’s responsibility for the exercise of his functions.
[F1(2A)The collection and management of a devolved tax is a specified function of the Scottish Ministers.]
(3)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.
Textual Amendments
F1S. 93(2A) inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 23(3)(a), 44(2)(b)
F2Words in s. 93(3) inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 23(3)(b), 44(2)(b)
Modifications etc. (not altering text)
C1S. 93 modified (7.4.2005 at 5:45 pm) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 15(1), 53(1); S.I. 2005/1126, art. 2(1)
Commencement Information
I1S. 93 in force for certain purposes at 6.5.1999 and at 1.7.1999 for all remaining purposes by S.I. 1998/3178, arts. 2(2), 3