Commentary on Provisions Part 1 – Scottish Aggregates Tax Delegation of functions Section 38: Delegation of functions by Revenue Scotland
107.This section amends section 4 of the 2014 Act, allowing Revenue Scotland to delegate its functions relating to Scottish aggregates tax to a person specified in regulations by the Scottish Ministers (subject to the affirmative procedure). A delegation of this kind does not affect Revenue Scotland’s ability to exercise that function or its legal responsibility for it, however (section 4(7)).
108.Under section 4(2), Revenue Scotland may give directions to the relevant person as to how a delegated function is to be exercised and the relevant person has a duty to comply with any such direction by Revenue Scotland. Section 4(2) provides that delegations or directions given under section 4 may be varied or revoked at any time.
109.Under section 4(4)-(5), Revenue Scotland has duties to publish information about delegations and directions given under this section, and to lay before the Scottish Parliament a copy of the information it publishes. However these duties do not apply to the extent that Revenue Scotland considers that publication of the information would prejudice the effective exercise of its functions, as section 4(6).