Revenue Scotland and Tax Powers Act 2014 section 258

Crown application: powers of entry

Section 258 restricts Revenue Scotland's powers of entry in relation to Crown land by requiring the consent of the appropriate Crown authority before any such entry can take place.

• Any power of entry granted under the Act can only be exercised on Crown land with the consent of the relevant appropriate authority.
• Crown land includes land forming part of the Crown Estate, land belonging to the Crown, land held by the Scottish Administration, and land belonging to or held in trust for UK Government departments.
• The appropriate authority varies depending on the type of Crown land — for example, the Crown Estate Commissioners for Crown Estate land, or the relevant Scottish Administration office-holder or UK Government department for other Crown land.
• A Government department means a department of the United Kingdom Government, and a relevant person in relation to certain land under the Scotland Act 1998 means the person who manages that land.

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