Revenue Scotland and Tax Powers Act 2014 section 9

Provision of information, advice or assistance to the Scottish Ministers

Section 9 requires Revenue Scotland to provide information, advice or assistance about its functions to the Scottish Ministers whenever they request it.

  • Revenue Scotland has a duty to provide information, advice or assistance to the Scottish Ministers relating to its functions.
  • This obligation applies whenever the Scottish Ministers require such information, advice or assistance.
  • The Scottish Ministers decide the form in which the information, advice or assistance must be provided.
  • Revenue Scotland has no discretion to refuse a request from the Scottish Ministers under this provision.

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