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The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 3) Order 2015
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Scottish Statutory Instruments
2015 No. 18 (C. 5)
Taxes
The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 3) Order 2015
Made
22nd January 2015
Laid before the Scottish Parliament
26th January 2015
Coming into force
16th February 2015
The Scottish Ministers make the following Order in exercise of the power conferred by section 260(2) of the Revenue Scotland and Tax Powers Act 2014(1).
Citation, commencement and interpretation
1.—(1) This Order may be cited as the Revenue Scotland and Tax Powers Act 2014 (Commencement No. 3) Order 2015 and comes into force on 16th February 2015.
(2) In this Order, “the Act” means the Revenue Scotland and Tax Powers Act 2014.
Days appointed
2.—(1) The day appointed for the coming into force of the provisions of the Act specified in column 1 of the table in Schedule 1 to this Order (the subject matter of which is specified in column 2 of that table) is 16th February 2015.
(2) The day appointed for the coming into force of the provisions of the Act specified in column 1 of the table in Schedule 2 to this Order (so far as not then in force and the subject matter of which is specified in column 2 of that table) is 24th February 2015.
(3) Where a purpose is specified in column 3 of either of the tables referred to in paragraphs (1) and (2), a provision mentioned in column 1 of the appropriate table comes into force in accordance with paragraph (1) or (2) only for that purpose.
JOHN SWINNEY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
22nd January 2015
Article 2(1)
SCHEDULE 1
Column 1 (provision of the Revenue Scotland and Tax Powers Act 2014 coming into force on 16th February 2014) | Column 2 (subject matter) | Column 3 (purpose) |
|---|---|---|
| Section 158 | Double jeopardy | For the purposes of the commencements below |
| Section 209 | Penalty for failure to register for tax etc. | |
| Section 210 | Amount of penalty for failure to register for tax etc. | |
| Section 211 | Interaction of penalties under section 209 with other penalties | |
| Section 212 | Reduction in penalty under section 209 for disclosure | |
| Section 213 (excluding subsection (5)) | Special reduction in penalty under section 209 | |
| Section 214 | Reasonable excuse for failure to register for tax etc. | For the purposes of Revenue Scotland’s functions |
| Section 215 | Assessment of penalties under section 209 | |
| Section 233 | Appealable decisions | For the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015(2) |
| Section 234 (excluding subsection (4)(b)) | Right to request review | For the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015 |
| Section 235 | Notice of review | For the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015 |
| Section 236 (excluding subsection (2)(b)) | Late notice of review | For the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015 |
| Section 237 | Duty of Revenue Scotland to carry out review | For the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015 |
| Section 238 | Nature of review etc. | For the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015 |
| Section 239 | Notification of conclusions of review | For the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015 |
| Section 240 | Effect of conclusions of review | For the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015 |
| Section 250 | Interpretation | For the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015 |
Article 2(2)
SCHEDULE 2
Column 1 (provision of the Revenue Scotland and Tax Powers Act 2014 coming into force on 24th February 2014) | Column 2 (subject matter) | Column 3 (purpose) |
|---|---|---|
| Section 22 | President of the Scottish Tax Tribunals | |
| Section 26(4) and paragraphs 1, 7, 10(2), 16 and 17 of schedule 2 | Provisions relating to President of the Scottish Tax Tribunals | For the purpose of appointing the first President of the Scottish Tax Tribunals |
EXPLANATORY NOTE
(This note is not part of the Order)
This Order brings into force certain provisions of the Revenue Scotland and Tax Powers Act 2014 on 16th and 24th February 2015. The provisions coming into force on 16th February 2015 by virtue of article 2(1) of and Schedule 1 to this Order are consequential on the commencement on that date of sections 37(3) and 38 of the Landfill Tax (Scotland) Act 2014 (concerning bodies corporate carrying on a business in several divisions and groups of companies respectively) and Part 2 (registration and provision for special cases) of the Scottish Landfill Tax (Administration) Regulations 2015.
The provisions coming into force on 24th February 2015 by virtue of article 2(2) of and Schedule 2 to this Order allow the appointment of a President of the Scottish Tax Tribunals.
The Revenue Scotland and Tax Powers Act 2014 received Royal Assent on 24th September 2014. Sections 254, 255, 257, 258, 259, 260 and 261 of and paragraphs 9(12) and 10(14) of schedule 4 to that Act came into force on 25th September 2014.
NOTE AS TO EARLIER COMMENCEMENT ORDERS
(This note is not part of the Order)
| Provision | Date of Commencement | S.S.I. No. |
|---|---|---|
| Section 1 | 1st January 2015 | 2014/370 |
| Section 2 and schedule 1 | 1st January 2015 | 2014/370 |
| Section 3 | 1st January 2015 | 2014/370 |
| Section 4 | 1st January 2015 | 2014/370 |
| Section 5 | 1st January 2015 | 2014/370 |
| Section 6 | 1st January 2015 | 2014/370 |
| Section 7 | 1st January 2015 | 2014/370 |
| Section 8 | 1st January 2015 | 2014/370 |
| Section 9 | 1st January 2015 | 2014/370 |
| Section 10 | 1st January 2015 | 2014/370 |
| Section 11 | 7th November 2014 | 2014/278 |
| Section 12 | 1st January 2015 | 2014/370 |
| Section 13 | 1st January 2015 | 2014/370 |
| Section 14 | 1st January 2015 | 2014/370 |
| Section 15 | 1st January 2015 | 2014/370 |
| Section 16 | 1st January 2015 | 2014/370 |
| Section 17 | 1st January 2015 | 2014/370 |
| Section 18 | 1st January 2015 | 2014/370 |
| Section 19 | 1st January 2015 | 2014/370 |
| Section 26(4) and paragraphs 2(3), 9, 22 and 32 of schedule 2 (partially) | 7th November 2014 | 2014/278 |
| Section 26(4) and paragraph 23 of schedule 2 (partially) | 1st January 2015 | 2014/370 |
| Section 32 | 7th November 2014 | 2014/278 |
| Section 33 | 7th November 2014 | 2014/278 |
| Section 39(1) (partially) | 7th November 2014 | 2014/278 |
| Section 45(2) (partially) | 7th November 2014 | 2014/278 |
| Section 46 (partially) | 7th November 2014 | 2014/278 |
| Section 47 (partially) | 7th November 2014 | 2014/278 |
| Section 48 (partially) | 7th November 2014 | 2014/278 |
| Section 50 | 7th November 2014 | 2014/278 |
| Section 51 | 7th November 2014 | 2014/278 |
| Section 52 | 7th November 2014 | 2014/278 |
| Section 53 | 7th November 2014 | 2014/278 |
| Section 54 | 7th November 2014 | 2014/278 |
| Section 55 | 7th November 2014 | 2014/278 |
| Section 56 | 7th November 2014 | 2014/278 |
| Section 74 (partially) | 7th November 2014 | 2014/278 |
| Section 81 | 7th November 2014 | 2014/278 |
| Section 92 (partially) | 7th November 2014 | 2014/278 |
| Section 94 (partially) | 7th November 2014 | 2014/278 |
| Section 111 (partially) | 7th November 2014 | 2014/278 |
| Section 114 and paragraphs 3 and 15 of schedule 3 (partially) | 7th November 2014 | 2014/278 |
| Section 138 (partially) | 7th November 2014 | 2014/278 |
| Section 142 (partially) | 7th November 2014 | 2014/278 |
| Section 217 (partially) | 7th November 2014 | 2014/278 |
| Section 220 (partially) | 7th November 2014 | 2014/278 |
| Section 222 | 7th November 2014 | 2014/278 |
| Section 245 (partially) | 7th November 2014 | 2014/278 |
| Section 249 (partially) | 7th November 2014 | 2014/278 |
| Section 251 | 1st January 2015 | 2014/370 |
| Section 256 and paragraphs 9(1), (6), (8), (9), (15), (16)(a) and (c), (18), (19) and (22)(a)(i) and 10(1), (2), (3), (4), (5), (6), (7), (8), (11), (12), (17) and (18)(a) of schedule 4 (partially) | 7th November 2014 | 2014/278 |
| Section 256 and paragraphs 2 to 8, 9(13), (17) and 21(b) and (c), 10(15) and (19) and 12 of schedule 4 (partially) | 1st January 2015 | 2014/370 |
(1)
(2)
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