Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 12 S Final provisions

Interpretation S

252 General interpretation S

In this Act—

• “the LBTT(S) Act 2013” means the Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11),

• “the LT(S) Act 2014” means the Landfill Tax (Scotland) Act 2014 (asp 2),

• “designated officer” means a member of staff of Revenue Scotland or other person who is, or a category of members of staff or other persons who are, designated by Revenue Scotland for the purposes of this Act,

• “information notice” has the meaning given by section 131(1),

• “notice of appeal” means a notice under section 242,

• “notice of review” means a notice under section 235,

• “Revenue Scotland determination” means a determination under section 95,

• “tribunal” has the meaning given by section 249.

Commencement Information

I1 S. 252 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

253 Index of defined expressions S

Schedule 5 contains an index of expressions defined or otherwise explained in this Act.

Commencement Information

I2 S. 253 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)