Explanatory Notes

Revenue Scotland and Tax Powers Act 2014

2014 asp 16

24 September 2014

The Act

Part 12 – Final Provisions

Commencement and short title

Section 260 – Commencement

299.This section sets out those sections which will come into force on the day after Royal Assent and states that the other provisions come into force at a time specified in order(s) made by the Scottish Ministers.

Section 261 – Short title

300.This section provides that the short title of the Act is the Revenue Scotland and Tax Powers Act 2014.