Revenue Scotland and Tax Powers Act 2014 Schedule 1 paragraph 5

Committees of Revenue Scotland

Schedule 1 paragraph 5 deals with Revenue Scotland's power to establish committees to support the carrying out of its functions.

• Revenue Scotland can set up committees for any purpose connected with its functions
• Revenue Scotland decides who sits on each committee
• Non-members of Revenue Scotland may be appointed to committees but cannot vote
• Committee composition and structure are entirely at Revenue Scotland's discretion