Explanatory Notes

Revenue Scotland and Tax Powers Act 2014

2014 asp 16

24 September 2014

The Act

Part 12 – Final Provisions

Interpretation

Section 252 – General interpretation

291.This section provides a list and explanation of general terms which are used throughout the Act.

Section 253 – Index of defined expressions

292.This section introduces schedule 5 which contains an index of the main expressions defined or explained in the Act.