Commentary on Provisions Part 2 – Devolved taxes administration Section 56: Communications from Revenue Scotland to taxpayers
129.This section of the Act creates a new regulation-making power in the 2014 Act, section 251A, allowing the Scottish Ministers to make provision about communications from Revenue Scotland to taxpayers (this would follow the existing section 251 about communications in the other direction, from taxpayers to Revenue Scotland). The regulations may make provision about the use of electronic communications in particular, meaning that they could be used in future to adjust any practical aspects of electronic communications from Revenue Scotland.
130.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.