Article 2


Column 1

(provision of the Revenue Scotland and Tax Powers Act 2014)

Column 2

(subject matter)

Column 3


Section 1Overview of the Revenue Scotland and Tax Powers Act 2014
Section 2 and schedule 1Establishment of Revenue Scotland
Section 3Functions of Revenue Scotland
Section 4Delegation of functions by Revenue Scotland
Section 5Payments into the Scottish Consolidated Fund
Section 6Rewards
Section 7Independence of Revenue Scotland
Section 8Ministerial guidance
Section 9Provision of information, advice or assistance to the Scottish Ministers
Section 10Charter of standards and values
Section 11Corporate plan
Section 12Annual report
Section 13Use of information by Revenue Scotland and other persons
Section 14Protected taxpayer information
Section 15Confidentiality of protected taxpayer information
Section 16Protected taxpayer information: declaration of confidentiality
Section 17Disclosure of information prohibited or restricted by statute or agreement
Section 18Protected taxpayer information: use by the Keeper
Section 19Wrongful disclosure of protected taxpayer information
Section 26(4) and paragraph 23 of schedule 2Content of conduct rules concerning members of the Scottish Tax TribunalsFor the purposes of the paragraph cited only
Section 251Communications from taxpayers to Revenue Scotland
Section 256 and paragraphs 2 to 8, 9(13), (17) and (21)(b) and (c), 10(15) and (19) and 12 of schedule 4Miscellaneous provisions consequential on the above commencementsFor the purposes of the paragraphs cited only