Agency arrangements.

1 A Minister of the Crown may make arrangements for any of his specified functions to be exercised on his behalf by the Scottish Ministers; and the Scottish Ministers may make arrangements for any of their specified functions to be exercised on their behalf by a Minister of the Crown. 2 An arrangement under this section does not affect a person’s responsibility for the exercise of his functions. 2A The collection and management of a devolved tax is a specified function of the Scottish Ministers. 3 In this section— “ functions ” does not include a function of making, confirming or approving subordinate legislation, “ Minister of the Crown ” includes government department, “ specified ” (subject to subsection (2A) means specified in an Order in Council made by Her Majesty under this subsection; and this section applies to the Lord Advocate as it applies to the Scottish Ministers.