Revenue Scotland and Tax Powers Act 2014

252General interpretationS

This adran has no associated Nodiadau Esboniadol

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.

Commencement Information

I1S. 252 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)