.”, (b) in the existing words “(a),” is repealed. 10 54 Communications from Revenue Scotland to taxpayers 1 (1) The Revenue Scotland and Tax Powers Act is modified as follows. (2) After section 251 insert— “Communications from Revenue Scotland to taxpayers 251A Communications from Revenue Scotland to taxpayers 15 (1) The Scottish Ministers may by regulations make provision about communications from Revenue Scotland to any person. (2) Regulations under subsection (1) may in particular include provision about the use of electronic communications. (2A) Before laying a draft of a Scottish statutory instrument containing regulations 20 under subsection (1) before the Scottish Parliament, the Scottish Ministers must consult such persons as they consider appropriate. (3) Regulations under subsection (1) may modify any enactment (including this Act).”. (3) In section 254 (subordinate legislation), in subsection (3), after paragraph (p) insert— 25 “(pa) section 251A(1),”. 55 Use of automation by Revenue Scotland (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) After section 251A (as inserted by section 54(2)) insert— “Use of automation by Revenue Scotland 30 251B Use of automation by Revenue Scotland (1) The Scottish Ministers may by regulations make provision about the use by Revenue Scotland of automation in carrying out functions conferred on Revenue Scotland or a designated officer. (1A) Before laying a draft of a Scottish statutory instrument containing regulations 35 under subsection (1) before the Scottish Parliament, the Scottish Ministers must consult such persons as they consider appropriate. 35 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 2—Devolved taxes administration (2) Regulations under subsection (1) may modify any enactment (including this Act).”. (3) In section 254 (subordinate legislation), in subsection (3), after paragraph (pa) (as inserted by section 54(3)) insert— 5 “(pb) section 251B(1),”. 56 Set-off by Revenue Scotland (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) After section 251B (as inserted by section 55(2)) insert— “Set-off by Revenue Scotland 10 Revenue Scotland 251C Set-off by 1 (1) This section applies where there is both a credit and a debit in relation to a person. (2) In this section and section 251CA— “credit”, in relation to a person, means— 15 (a) a sum that is payable by Revenue Scotland to a person, or (b) a relevant sum that may be repaid by Revenue Scotland to a person, “debit”, in relation to a person, means a sum that is payable by the person to Revenue Scotland (including under a contract settlement or a settlement agreement). 20 (3) For the purposes of paragraph (b) of the definition of “credit” in subsection (2), a “relevant sum” in relation to a person means a sum that was paid in connection with any liability (including any purported or anticipated liability) of that person to make a payment to Revenue Scotland under or by virtue of an enactment or a contract settlement or a settlement agreement. 25 (3A) For the purposes of the definition of “debit” in subsection (2), a sum is not to be treated as payable if the sum can be varied or set aside on review or appeal. (4) Revenue Scotland may set the credit against the debit (subject to section 251CA and any obligation of Revenue Scotland to set the credit against another sum). 30 (5) The obligations of Revenue Scotland and the person concerned are discharged to the extent of any set-off under subsection (4). (6) In this section references to sums paid, repaid or payable by or to a person include sums that have been or are to be credited by or to a person. (7) This section does not affect any other power of Revenue Scotland to set off 35 amounts. 251CA No set-off where insolvency procedure has been applied (1) This section applies where— (a) an insolvency procedure has been applied to a person, and 36 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 2—Devolved taxes administration (b) there is a post-insolvency credit in relation to that person. (2) Revenue Scotland may not use the power under section 251C to set that post-insolvency credit against a pre...