Revenue Scotland and Tax Powers Act 2014 section 8

Ministerial guidance

Section 8 deals with the power of Scottish Ministers to issue guidance to Revenue Scotland on how it carries out its work, and the requirements around publishing that guidance.

• Scottish Ministers may give guidance to Revenue Scotland about the exercise of its functions.
• Revenue Scotland must have regard to any such guidance.
• Ministers must publish the guidance and lay a copy before the Scottish Parliament.
• Publication is not required where Ministers consider it would prejudice Revenue Scotland's ability to carry out its functions effectively.