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PART 12 SFinal provisions

Commencement and short titleS

260CommencementS

(1)This section, sections 254, 255, 257, 258, 259 and 261 and paragraphs 9(12) and 10(14) of schedule 4 come into force on the day after Royal Assent.

(2)The other provisions of this Act come into force on such day as the Scottish Ministers may by order appoint.

(3)An order under subsection (2) may include transitional, transitory or saving provision.

261Short titleS

The short title of this Act is the Revenue Scotland and Tax Powers Act 2014.