Part 2 of the Bill makes separate amendments to the RSTPA, including six substantive provisions and one minor correction, as follows:
a power for Revenue Scotland to refuse a repayment claim for tax where the claimant has failed to pay other devolved tax due;
a provision clarifying the penalty in the RSTPA for failure to pay Land and Buildings Transaction Tax (LBTT);
a provision clarifying the legal continuity of acts by different designated officers of Revenue Scotland, and clarifying how summary warrants for the recovery of unpaid amounts of tax are to be executed;
a power for the Scottish Ministers to make regulations on the use of communications from Revenue Scotland to taxpayers, including provision about the use of electronic communications;
a power for the Scottish Ministers to make regulations on the use of automation...