Search Legislation

Revenue Scotland and Tax Powers Act 2014

What Version

 Help about what version

Advanced Features

 Help about advanced features

Changes to legislation:

Revenue Scotland and Tax Powers Act 2014, CHAPTER 4 is up to date with all changes known to be in force on or before 17 February 2019. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

 Help about changes and effects
Close

Changes and effects

This section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

CHAPTER 4SSupplementary

245Reviews and appeals not to postpone recovery of taxS

(1)Where there is a review or appeal under this Part, any tax charged or penalty or interest imposed remains due and payable as if there had been no review or appeal.

(2)The Scottish Ministers may by regulations make provision for the postponement of any such tax, penalty or interest pending reviews or appeals, including provision—

(a)for applications by appellants to Revenue Scotland for postponement of amounts of tax, penalty and interest,

(b)for the effect of any determination by Revenue Scotland on such applications,

(c)for agreements between appellants and Revenue Scotland as to postponement of amounts of tax, penalty and interest,

(d)for applications to the tribunal for such postponement,

(e)for appeals in relation to such determinations by Revenue Scotland and decisions by the tribunal on such applications.

(3)Regulations under subsection (2) may modify any enactment (including this Act).

(4)Subsection (1) is subject to sections 79(1) and 203(1) and to paragraph 8(1) of schedule 3.

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Commencement Information

I1S. 245 in force at 7.11.2014 for specified purposes by S.S.I. 2014/278, art. 2, sch.

I2S. 245 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

246Settling matters in question by agreementS

(1)In relation to a review, mediation or an appeal under this Part, “settlement agreement” means an agreement between the taxpayer and Revenue Scotland that is—

(a)entered into—

(i)before the review is concluded,

(ii)as the conclusion of the mediation, or

(iii)before the appeal is determined, and

(b)to the effect that the decision reviewed, taken to mediation or appealed should be upheld without variation, varied in a particular manner or cancelled.

(2)Where a settlement agreement is entered into in relation to a review, mediation or an appeal, the consequences are to be the same (for all purposes) as if, at the time the agreement was entered into, the tribunal had determined an appeal in relation to the matter in question and had upheld the decision without variation, varied it in that manner or cancelled it, as the case may be.

(3)But a settlement agreement is not to be treated as a decision of the tribunal for the purposes of section 34 or 36.

(4)Subsection (2) does not apply if, within 30 days from the date when the settlement agreement was entered into, the appellant gives notice to Revenue Scotland that the appellant wishes to withdraw from the agreement.

(5)Where a settlement agreement is not in writing—

(a)subsection (2) does not apply unless the fact that an agreement was entered into, and the terms agreed, are confirmed by notice in writing given by Revenue Scotland to the appellant or by the appellant to Revenue Scotland, and

(b)the references in subsections (2) and (4) to the time when the agreement was entered into are to be read as references to the time when the notice of confirmation was given.

(6)References in this section to an agreement being entered into with an appellant, and to the giving of notice by or to the appellant, include references to an agreement being entered into, or notice being given by or to, a person acting on behalf of the appellant in relation to the review, mediation or appeal.

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Commencement Information

I3S. 246 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

247Application of this Part to joint buyersS

(1)This section applies where, in relation to land and buildings transaction tax, there are two or more buyers who are or will be jointly entitled to the interest acquired by the land transaction.

(2)In a case where some (but not all) of the buyers give notice of review under section 235—

(a)notification of the review must be given by Revenue Scotland to each of the other buyers whose identity is known to it,

(b)any of the other buyers may be a party to the review if they notify Revenue Scotland,

(c)the agreement of all the buyers is required if the review is to be settled by agreement,

(d)if the review is not settled, notice of Revenue Scotland's conclusions must be given to each of the other buyers whose identity is known to Revenue Scotland, and

(e)section 240 (effect of conclusions of review) applies in relation to all of the buyers.

(3)In a case where the buyers and Revenue Scotland agree to enter into mediation—

(a)notification of the agreement must be given by Revenue Scotland to each of the buyers whose identity is known to it,

(b)any of the buyers may be a party to the mediation if they notify Revenue Scotland, and

(c)the agreement of all the buyers is required if the mediation is to be settled by agreement.

(4)In the case of an appeal relating to the transaction—

(a)the appeal may be brought by any of the buyers,

(b)notice of the appeal must be given by the buyers bringing the appeal to each of the other buyers,

(c)the agreement of all the buyers is required if the appeal is to be settled by agreement,

(d)if the appeal is not settled, any of the buyers are entitled to be parties to the appeal, and

(e)the tribunal's decision on the appeal binds all of the buyers.

(5)This section has effect subject to—

(a)the provisions of schedule 17 to the LBTT(S) Act 2013 (relating to partnerships), and

(b)the provisions of schedule 18 to that Act (relating to trustees).

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Commencement Information

I4S. 247 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

248Application of this Part to trusteesS

(1)This section applies where, in relation to land and buildings transaction tax, the buyers in the land transaction are a trust.

(2)In a case where some (but not all) of the trustees give notice of review under section 235—

(a)notification of the review must be given by Revenue Scotland to each of the other relevant trustees whose identity is known to it,

(b)any of the other relevant trustees may be a party to the review if they notify Revenue Scotland,

(c)the agreement of all the relevant trustees is required if the review is to be settled by agreement,

(d)if the review is not settled, notice of Revenue Scotland's conclusions must be given to each of the relevant trustees whose identity is known to Revenue Scotland, and

(e)section 240 (effect of conclusions of review) applies in relation to all of the relevant trustees.

(3)In a case where the trust and Revenue Scotland agree to enter into mediation—

(a)notification of the agreement must be given by Revenue Scotland to each of the relevant trustees whose identity is known to it,

(b)any of the relevant trustees may be a party to the mediation if they notify Revenue Scotland, and

(c)the agreement of all the relevant trustees is required if the mediation is to be settled by agreement.

(4)In the case of an appeal relating to the transaction—

(a)the appeal may be brought by any of the relevant trustees,

(b)notice of the appeal must be given by the trustee or trustees bringing the appeal to each of the other relevant trustees,

(c)the agreement of all the relevant trustees is required if the appeal is to be settled by agreement,

(d)if the appeal is not settled, any of the relevant trustees are entitled to be parties to the appeal, and

(e)the tribunal's decision on the appeal binds all of the relevant trustees.

(5)In this section “relevant trustees” has the meaning given by paragraph 16 of schedule 18 to the LBTT(S) Act 2013.

(6)This section has effect subject to the provisions of schedule 18 to the LBTT(S) Act 2013 (relating to trustees).

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Commencement Information

I5S. 248 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

249References to the “tribunal”S

In this Part “the tribunal” means—

(a)the First-tier Tribunal [F1for Scotland] ,

(b)where determined by or under [F2Scottish Tribunal Rules] , the Upper Tribunal [F3for Scotland] .

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

Commencement Information

I6S. 249 in force at 7.11.2014 for specified purposes by S.S.I. 2014/278, art. 2, sch.

I7S. 249 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

250InterpretationS

(1)In this Part “matter in question” means the matter to which a review, mediation or appeal relates.

(2)In this Part a reference to the appellant includes a person acting on behalf of the appellant except in relation to—

(a)notification of Revenue Scotland's view under section 237(1), and

(b)notification of the conclusions of a review under section 239.

(3)But if a notification falling within paragraph (a) or (b) of subsection (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Commencement Information

I8S. 250 in force at 16.2.2015 for specified purposes by S.S.I. 2015/18, art. 2, sch. 1

I9S. 250 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open the Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the Scottish Executive department responsible for the subject matter of the Act 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
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. 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
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources