[80HA Report by the Comptroller and Auditor General]
Scotland Act 1998 (1998 c 46) | Legislation

[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 income tax charged at rates determined under those provisions,

(b)     whether the rules and

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