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Changes over time for: Section 12


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/01/2015.
Changes to legislation:
Revenue Scotland and Tax Powers Act 2014, Section 12 is up to date with all changes known to be in force on or before 24 July 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
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12Annual reportS
This section has no associated Explanatory Notes
(1)As soon as possible after the end of each financial year, Revenue Scotland must—
(a)prepare and publish a report on the exercise of its functions during that year,
(b)send a copy of the report to the Scottish Ministers, and
(c)lay a copy of the report before the Scottish Parliament.
(2)“Financial year” means—
(a)the period beginning with the establishment of Revenue Scotland and ending on 31 March in the following year, and
(b)each subsequent period of a year ending on 31 March.
(3)Revenue Scotland may publish such other reports and information on matters relevant to its functions as it considers appropriate.
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