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Revenue Scotland and Tax Powers Act 2014

Schedule 4 – Minor and Consequential Modifications

356.Schedule 4 makes consequential amendments to listed Acts. One of the effects is that Revenue Scotland is made subject to the Ethical Standards in Public Life etc. (Scotland) Act 2000 and other Acts generally applicable to devolved public bodies(5). The legislation for LBTT and SLfT is also amended in consequence of the provisions of the Act, for example to provide that references to the ‘Tax Authority’ in LBTT(S)A 2013 and LT(S)A 2014 mean Revenue Scotland. The Debtors (Scotland) Act 1987 is amended to ensure that the same enforcement machinery which is available to HMRC for the recovery of tax, penalties and interest owed by taxpayers is also available to Revenue Scotland.

5

Some of these requirements apply automatically to Scottish Administration bodies.

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Text created by the Scottish Government 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.

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