Commentary on Provisions Part 2 – Devolved taxes administration Section 57: Use of automation by Revenue Scotland
131.This section of the Act creates a new regulation-making power in the 2014 Act, section 251B, allowing the Scottish Ministers to make provision about the use by Revenue Scotland of automation in carrying out functions conferred on designated officers or Revenue Scotland.
132.These regulations will be subject to the affirmative procedure and must be consulted on by Ministers before being laid. The regulations will be capable of modifying other enactments, including the 2014 Act itself.