Chwilio Deddfwriaeth

Revenue Scotland and Tax Powers Act 2014

Status:

This is the original version (as it was originally enacted).

PART 12Final provisions

Communications from taxpayers to Revenue Scotland

251Communications from taxpayers to Revenue Scotland

(1)Any notice, application or other thing that a person is required or permitted by provision made in or under this Act to give to Revenue Scotland must comply with the requirements set out in subsection (2).

(2)The requirements are that the thing—

(a)must be in the form specified by Revenue Scotland,

(b)must contain the information specified by Revenue Scotland, and

(c)must be given in the manner specified by Revenue Scotland.

(3)Subsections (1) and (2) are subject to any different provision made in or under this Act.

Interpretation

252General interpretation

In this Act—

  • “the LBTT(S) Act 2013” means the Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11),

  • “the LT(S) Act 2014” means the Landfill Tax (Scotland) Act 2014 (asp 2),

  • “designated officer” means a member of staff of Revenue Scotland or other person who is, or a category of members of staff or other persons who are, designated by Revenue Scotland for the purposes of this Act,

  • “information notice” has the meaning given by section 131(1),

  • “notice of appeal” means a notice under section 242,

  • “notice of review” means a notice under section 235,

  • “Revenue Scotland determination” means a determination under section 95,

  • “tribunal” has the meaning given by section 249.

253Index of defined expressions

Schedule 5 contains an index of expressions defined or otherwise explained in this Act.

Subordinate legislation

254Subordinate 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).

Ancillary provision

255Ancillary provision

(1)The Scottish Ministers may by order make such incidental, supplementary, consequential, transitional, transitory or saving provision as they consider appropriate for the purposes of, in connection with, or for giving full effect to, this Act or any provision of it.

(2)An order under subsection (1) may modify any enactment (including this Act).

Modification of enactments

256Minor and consequential modifications of enactments

Schedule 4 makes minor and consequential amendments and repeals of enactments.

Crown application

257Crown application: criminal offences

(1)No contravention by the Crown of any provision of or made under this Act makes the Crown criminally liable.

(2)But the Court of Session may, on the application of the Lord Advocate, declare unlawful any act or omission of the Crown which constitutes such a contravention.

(3)Despite subsection (1), this Act applies to persons in the public service of the Crown as it applies to other persons.

258Crown application: powers of entry

(1)A power of entry conferred by or under this Act is exercisable in relation to Crown land only with the consent of the appropriate authority.

(2)The following table determines what is “Crown land” and who the “appropriate authority” is in relation to each kind of Crown land.

Crown landAppropriate authority
Land an interest in which belongs to Her Majesty in right of the Crown and which forms part of the Crown estateThe Crown Estate Commissioners
Other land an interest in which belongs to Her Majesty in right of the CrownThe office-holder in the Scottish Administration or the Government department having the management of the land
Land an interest in which belongs to an office-holder in the Scottish AdministrationThe relevant office-holder in the Scottish Administration
Land an interest in which belongs to a Government departmentThe relevant Government department
Land an interest in which is held in trust for Her Majesty for the purposes of the Scottish AdministrationThe relevant office-holder in the Scottish Administration
Land an interest in which is held in trust for Her Majesty for the purposes of a Government departmentThe relevant Government department

(3)“Government department” means a department of the Government of the United Kingdom”.

259Crown application: Her Majesty

Nothing in this Act affects Her Majesty in Her private capacity.

Commencement and short title

260Commencement

(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 title

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

Yn ôl i’r brig

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open y Ddeddf Gyfan

Y Ddeddf Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open y Ddeddf Gyfan heb Atodlenni

Y Ddeddf Gyfan heb Atodlenni you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.

Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed):Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.

Close

See additional information alongside the content

Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.

Close

Dewisiadau Agor

Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd

Close

Nodiadau Esboniadol

Text created by the Scottish Executive department responsible for the subject matter of the Act 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

Close

Rhagor o Adnoddau

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Close

Rhagor o Adnoddau

Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • slipiau cywiro

liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys

  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill