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The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 3) Order 2015

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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 158Double jeopardyFor the purposes of the commencements below
Section 209Penalty for failure to register for tax etc.
Section 210Amount of penalty for failure to register for tax etc.
Section 211Interaction of penalties under section 209 with other penalties
Section 212Reduction in penalty under section 209 for disclosure
Section 213 (excluding subsection (5))Special reduction in penalty under section 209
Section 214Reasonable excuse for failure to register for tax etc.For the purposes of Revenue Scotland’s functions
Section 215Assessment of penalties under section 209
Section 233Appealable decisionsFor 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(1)
Section 234 (excluding subsection (4)(b))Right to request reviewFor 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 235Notice of reviewFor 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 reviewFor 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 237Duty of Revenue Scotland to carry out reviewFor 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 238Nature 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 239Notification of conclusions of reviewFor 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 240Effect of conclusions of reviewFor 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 250InterpretationFor 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

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