There are outstanding changes not yet made by the legislation.gov.uk editorial team to Revenue Scotland and Tax Powers Act 2014. Any changes that have already been made by the team appear in the content and are referenced with annotations.
(1)For the purposes of this Part information or a document forms part of a person's statutory records if it is information or a document which the person is required to keep and preserve by or under this Act, subject to subsections (2) and (3).
(2)To the extent that any information or document that is required to be kept and preserved by or under this Act—
(a)does not relate to the carrying on of a business, and
(b)is not also required to be kept or preserved by or under any other enactment relating to devolved tax,
it forms part of a person's statutory records only to the extent that any accounting period or periods to which it relates has or have ended.
(3)Information and documents cease to form part of a person's statutory records when the period for which they are required to be preserved by or under this Act has expired.
Modifications etc. (not altering text)
C1Pt. 7 applied (1.4.2015) by The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. 2014/375), regs. 1, 6
Commencement Information
I1S. 122 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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