PART 7General and interpretation
The Tax Authority
54The Tax Authority
1
For the purposes of this Act, the Tax Authority is the Scottish Ministers.
2
The Scottish Ministers may, by order, amend subsection (1) to provide that another person is the Tax Authority.
55Delegation of functions to Keeper
1
The Tax Authority may delegate the exercise of any of its functions under this Act to the Keeper of the Registers of Scotland.
2
But subsection (1) does not apply to any function of making an order or regulations.
3
A delegation under this section may be varied or revoked at any time.
4
A delegation under this section does not affect the Tax Authority's responsibility for the exercise of any functions delegated or the Authority's ability to carry out such functions.
5
The Tax Authority may reimburse the Keeper for any expenditure incurred which is attributable to the exercise by the Keeper of functions delegated under this section.
56Review and appeal
1
The Scottish Ministers may, by regulations, make provision for—
a
the review by the Tax Authority, on the application of a specified person, of any specified kind of decision by the Tax Authority,
b
the appeal by a specified person to a tribunal or court against any specified kind of decision by the Tax Authority.
2
Regulations under this section may modify any provision made by or under this Act.
3
In this section, “specified” means specified in the regulations.