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Revenue Scotland and Tax Powers Act 2014

Status:

This is the original version (as it was originally enacted).

252General interpretation

This section has no associated Explanatory Notes

In this Act—

  • “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.

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