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(1)For the purposes of this Act, the Tax Authority is [F1Revenue Scotland].
F2(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in s. 34(1) substituted (25.9.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(1), Sch. 4 para. 10(14)(a) (with ss. 257-259)
F2S. 34(2) repealed (25.9.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(1), Sch. 4 para. 10(14)(b) (with ss. 257-259)
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Textual Amendments
F3S. 35 repealed (1.1.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(15) (with ss. 257-259); S.S.I. 2014/370, art. 2, Sch.
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Textual Amendments
F4S. 36 repealed (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(16) (with ss. 257-259); S.S.I. 2015/110, art. 2(1)
Commencement Information
I1S. 36 in force at 1.4.2015 by S.S.I. 2015/109, art. 2