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Revenue Scotland and Tax Powers Act 2014 is up to date with all changes known to be in force on or before 06 December 2024. There are changes that may be brought into force at a future date.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the affected provisions when you open the content using the Table of Contents below.
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
PART 4 The Scottish Tax Tribunals
PART 5 The general anti-avoidance rule
General anti-avoidance rule: commencement and transitional provision
PART 7 Investigatory powers of Revenue Scotland
CHAPTER 2 Investigatory powers: information and documents
124.Power to obtain information and documents from third party
127.Power to obtain information and documents about persons whose identity is not known
128.Third party notices and notices under section 127: groups of undertakings
129.Third party notices and notices under section 127: partnerships
130.Power to obtain information about persons whose identity can be ascertained
134.Further provision about powers relating to information notices
CHAPTER 4 Investigatory powers: premises and other property
CHAPTER 2 Penalties for failure to make returns or pay tax
Amounts of penalties for failure to make returns: LBTT
160.Land and buildings transaction tax: first penalty for failure to make return
161.Land and buildings transaction tax: 3 month penalty for failure to make return
162.Land and buildings transaction tax: 6 month penalty for failure to make return
163.Land and buildings transaction tax: 12 month penalty for failure to make return
Amounts of penalties for failure to make returns: Scottish landfill tax
Amounts of penalties for failure to pay tax: Scottish landfill tax
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