252General interpretationS
In this Act—
[F1“the AT(S) Act 2024” means the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024,]
“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.
Textual Amendments
F1Words in s. 252 inserted (1.12.2025) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 52(2), 64(2) (with s. 63); S.S.I. 2025/243, reg. 2(3), sch. 2
Commencement Information
I1S. 252 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)