The Revenue Scotland and Tax Powers Act (Reimbursement Arrangements) Regulations 2015

1. Introductory Text

2. 1. Citation and commencement

3. 2. Interpretation

4. 3. Reimbursement arrangements – general

5. 4. Reimbursement arrangements – provisions to be included

6. 5. Repayments to Revenue Scotland

7. 6. Records

8. 7. Production of records

9. 8. Undertakings

10. 9. Penalties

11. Signature

12. Explanatory Note