Revenue Scotland and Tax Powers Act 2014

254 Subordinate legislation

(1) Orders and regulations under this Act are subject to the negative procedure.

(2) Subsection (1) does not apply to—

(a) orders and regulations for which provision is made in subsection (3) or (4),

(b) orders under section 260(2).

(3) Orders and regulations under the following provisions are subject to the affirmative procedure—

(a) section 31(1),

(b) section 32,

(c) section 49(1),

(d) section 50(1),

(e) section 80(1),

(f) section 81(2),

(g) section 111(1),

(h) section 153,

(i) section 181(1),

(j) section 194(1),

(k) section 208(1),

(l) section 216(1),

(m) section 220(1),

(n) section 230,

(o) section 233(6),

(p) section 245(2),

(q) paragraph 9(1) of schedule 3.

(4) Orders under section 255(1) which contain provision which adds to, replaces or omits any part of the text of an Act are also subject to the affirmative procedure.

(5) Orders and regulations under this Act may—

(a) make different provision for different purposes (including for different devolved taxes),

(b) contain incidental, supplementary, consequential, transitional, transitory or saving provision.

(6) Subsection (5)(b) does not apply to orders under section 255(1).