297 Report on administration of the Scottish rate of income tax
Finance Act 2014 (2014 c 26) | Legislation

297  Report on administration of the Scottish rate of income tax

(1)     In Chapter 2 of Part 4A of the Scotland Act 1998, after section 80H insert—

“80HA Report by the Comptroller and Auditor General

(1)     The Comptroller and Auditor General must for each financial year prepare a report on the matters set out in subsection (2).

(2)     Those matters are—

(a)     the adequacy of any of HMRC's rules and procedures put in place, in consequence of the Scottish rate provisions, for the purpose of ensuring the proper assessment and collection of

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