Revenue Scotland and Tax Powers Act 2014 section 2

Revenue Scotland

Section 2 establishes Revenue Scotland as a legal entity and sets out its formal identity.

  • Revenue Scotland is established as a body corporate, meaning it is a legal entity in its own right
  • As a body corporate, Revenue Scotland can enter into contracts, hold property, and take legal action in its own name
  • The Gaelic name for Revenue Scotland is Teachd-a-steach Alba
  • Further details about how Revenue Scotland is structured — including its membership, procedures, and staffing — are set out in Schedule 1 of the Act

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