Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 7 S Investigatory powers of Revenue Scotland

Modifications etc. (not altering text)

C1 Pt. 7 applied (1.4.2015) by The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. 2014/375), regs. 1, 6

CHAPTER 1 S Investigatory powers: introductory

Interpretation S

121 Meaning of “carrying on a business” S

(1) In this Part references to carrying on a business include—

(a) the letting of property,

(b) the activities of a charity, and

(c) the activities of a local authority and any other public authority.

(2) The Scottish Ministers may by regulations provide that for the purposes of this Part—

(a) the carrying on of an activity specified in the regulations, or

(b) the carrying on of such an activity (or any activity) by a person specified in the regulations,

is or is not to be treated as the carrying on of a business.

Commencement Information

I1 S. 121 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)