Revenue Scotland and Tax Powers Act 2014

Overview

5. The Act comprises 261 sections and five schedules and is divided into 12 Parts as follows:

• PART 1 provides an overview of the Act’s structure in relation to the different Parts and schedules.

• PART 2 establishes Revenue Scotland and provides for its general functions and responsibilities.

• PART 3 makes provision about the use and protection of taxpayer and other information.

• PART 4 sets out in detail the composition and operational arrangements of the new two-tier Scottish Tax Tribunals.

• PART 5 outlines the general anti-avoidance rule applying to avoidance of the two devolved taxes.

• PART 6 sets out the powers and duties of taxpayers and Revenue Scotland, outlines the arrangements and time limits for taxpayer self-assessments and Revenue Scotland assessments and the arrangements for handling of double or overpayment of tax.

• PART 7 makes provision for Revenue Scotland’s investigatory powers.

• PART 8 sets out the matters in relation to which penalties may be imposed.

• PART 9 makes provision about the interest payable on unpaid tax and on penalties.

• PART 10 contains provisions on debt enforcement by Revenue Scotland.

• PART 11 sets out the review and appeals process.

• PART 12 outlines final provisions including an index of defined expressions, subordinate legislation and ancillary powers.