Revenue Scotland and Tax Powers Act 2014 Schedule 4 paragraph 7

Addition of Revenue Scotland to the list of public bodies

Schedule 4, paragraph 7 amends the Public Services Reform (Scotland) Act 2010 to add Revenue Scotland to the official list of public bodies in Scotland.

• The Public Services Reform (Scotland) Act 2010 maintains a list of recognised public bodies in Scotland in its Schedule 8.
• This paragraph inserts "Revenue Scotland" into that list in its correct alphabetical position.
• Being listed as a public body means Revenue Scotland is subject to the transparency, accountability, and governance requirements that apply to all listed public bodies under the 2010 Act.
• This formal listing reflects Revenue Scotland's status as a statutory body responsible for the collection and management of Scotland's devolved taxes.