Commentary on Provisions Part 2 – Devolved taxes administration Section 59: Role of designated officer
136.This section provides for the legal continuity of the actions of designated officers of Revenue Scotland, inserting a new section 251E into the 2014 Act which sets out that anything begun by one designated officer may be continued by another officer (including anything in relation to legal proceedings).
137.This section also makes a specific amendment to section 225 of the 2014 Act so that where an application is being made to the court for a summary warrant in relation to unpaid tax, the procedural steps will need to be carried out by a designated officer but different designated officers may carry out different steps.