PART 1 S Overview of Act

1 Overview of Act S

This Act is arranged as follows—

• Part 2 establishes Revenue Scotland and provides for its general functions and responsibilities,

• Part 3 makes provision about the use and protection of taxpayer and other information,

• Part 4 establishes the Scottish Tax Tribunals,

• Part 5 puts in place a general anti-avoidance rule,

• Part 6 contains provisions on the self-assessment system, the checking of tax returns by Revenue Scotland and claims for repayment of tax,

• Part 7 makes provision for Revenue Scotland's investigatory powers,

• Part 8 sets out the matters in relation to which penalties may be imposed,

• Part 9 makes provision about the interest payable on unpaid tax, on penalties and on tax repayments,

• Part 10 contains provisions on debt enforcement by Revenue Scotland,

• Part 11 sets out the system for the review, mediation and appeal of Revenue Scotland decisions, and

• Part 12 contains general and final provisions.

Commencement Information

I1 S. 1 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.