Valid from 01/04/2015
SCHEDULE 5SIndex of defined expressions
(introduced by section 253)
This schedule has no associated Explanatory Notes
| Expression | Interpretation provision |
|---|---|
| LBTT(S) Act 2013 | section 252 |
| LT(S) Act 2014 | section 252 |
| appealable decision | section 233 |
| appellant | section 234(1) |
| business assets | section 141(4) |
| business documents | section 141(4) |
| business premises | section 141(4) |
| carrying on a business | section 121 |
| closure notice | section 93(1) (for the purposes of Part 6) and paragraph 14(1) of schedule 3 (for the purposes of that schedule) |
| contact details | section 227(4) |
| contract settlement | section 118(8) |
| designated officer | section 252 |
| devolved taxes | section 3(3) |
| filing date | section 82 |
| First-tier Tribunal | section 21(5)(a) |
| general anti-avoidance rule | section 62(2) |
| information notice | section 131(1) |
| judicial member | section 61 |
| Keeper | section 4(1)(a) |
| legal member | section 61 |
| Lord President | section 61 |
| matter in question | section 250(1) |
| notice of appeal | section 252 |
| notice of enquiry | section 85(5) (for the purposes of Part 6) and paragraph 13(1) of schedule 3 (for the purposes of that schedule) |
| notice of review | section 252 |
| ordinary member | section 61 |
| protected taxpayer information | section 14(1) |
| Revenue Scotland assessment | section 100 |
| Revenue Scotland determination | section 252 |
| SEPA | section 4(1)(b) |
| settlement agreement | section 246(1) |
| statutory records | section 122 |
| tax position | section 120 |
| Tax Tribunals | section 21(5)(c) |
| taxpayer notice | section 123(3) |
| third party | section 227(1)(c) |
| third party notice | section 124(4) |
| tribunal | section 252 |
| tribunal rules | section 51(2) |
| Upper Tribunal | section 21(5)(b) |