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)