Revenue Scotland and Tax Powers Act 2014 section 257

Crown application: criminal offences

Section 257 addresses how criminal offence provisions in the Act apply to the Crown and to individuals working in the public service of the Crown.

• The Crown itself cannot be held criminally liable for any breach of the Act or regulations made under it.
• The Court of Session may, on application by the Lord Advocate, formally declare any act or omission by the Crown to be unlawful if it breaches the Act.
• Individuals employed in the public service of the Crown are not protected by Crown immunity and remain personally subject to the Act's provisions, including criminal offences.
• The practical effect is that while the Crown as an institution is shielded from criminal prosecution, its employees and officers can be prosecuted in the same way as any other person.