Search Legislation

Advanced Search

Revenue Scotland and Tax Powers Act 2014

Schedule 4 – Minor and Consequential Modifications

356.Schedule 4 makes consequential amendments to listed Acts. One of the effects is that Revenue Scotland is made subject to the Ethical Standards in Public Life etc. (Scotland) Act 2000 and other Acts generally applicable to devolved public bodies(5). The legislation for LBTT and SLfT is also amended in consequence of the provisions of the Act, for example to provide that references to the ‘Tax Authority’ in LBTT(S)A 2013 and LT(S)A 2014 mean Revenue Scotland. The Debtors (Scotland) Act 1987 is amended to ensure that the same enforcement machinery which is available to HMRC for the recovery of tax, penalties and interest owed by taxpayers is also available to Revenue Scotland.

5

Some of these requirements apply automatically to Scottish Administration bodies.

Back to top

Options/Help

Print Options

Close

Explanatory Notes

Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources

The data on this page is available in the alternative data formats listed: