Revenue Scotland and Tax Powers Act 2014 section 255

Ancillary provision

Section 255 grants the Scottish Ministers a broad power to make additional orders to support, supplement, or give full effect to the provisions of the Act.

• The Scottish Ministers may make orders containing incidental, supplementary, consequential, transitional, transitory, or saving provisions related to the Act.
• These orders may be made where Ministers consider them appropriate for the purposes of, or in connection with, any provision of the Act.
• The power extends to modifying existing legislation, including the Act itself.
• This is a broad enabling power designed to ensure the Act can operate effectively in practice without requiring new primary legislation for every supporting detail.