Revenue Scotland and Tax Powers Act 2014 Schedule 1 paragraph 9

Ancillary powers of Revenue Scotland

Schedule 1 paragraph 9 sets out the broad ancillary powers available to Revenue Scotland beyond its specific statutory functions.

  • Revenue Scotland has broad supplementary powers in addition to its explicitly defined statutory functions
  • It may do anything it considers necessary or expedient in connection with carrying out its functions
  • It may also do anything it considers incidental or conducive to carrying out those functions
  • These powers provide operational flexibility to support effective tax administration in Scotland

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