The 1998 Act is amended as follows.
Before Part 5 insert—
In section 93 (agency arrangements)—
after subsection (2) insert—2AThe collection and management of a devolved tax is a specified function of the Scottish Ministers.;
in subsection (3), in the definition of "specified", after "specified" insert ." (subject to subsection (2A)) "
In section 127 (index of defined expressions), at the appropriate place insert—
In Part 2 of Schedule 5 to that Act, in Section A1 (specific reservations: fiscal, economic and monetary policy), for "Exception" substitute and after that heading insert— " Exceptions "" Devolved taxes, including their collection and management. "
In Schedule 7 (procedure for subordinate legislation), in paragraph 1, at the appropriate place insert—