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Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

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Part 2Devolved taxes administration

53Minor amendment of section 94 of the Revenue Scotland and Tax Powers Act 2014

(1)The Revenue Scotland and Tax Powers Act 2014 is modified as follows.

(2)In section 94 (direction to complete enquiry), in subsection (3), for “paragraph” substitute “section”.

54Refusal of repayment claim where other tax not paid

(1)The Revenue Scotland and Tax Powers Act 2014 is modified as follows.

(2)In schedule 3 (claims for relief from double assessment and for repayment), in paragraph 12, after sub-paragraph (2) insert—

(3)If a person who has made a claim has failed to pay to Revenue Scotland an amount (whether of tax, penalty or interest) other than the amount which is the subject of the claim, Revenue Scotland need not give effect to the claim to the extent of that failure..

55Penalties for failure to pay tax

(1)The Revenue Scotland and Tax Powers Act 2014 is modified as follows.

(2)In section 168 (penalty for failure to pay tax), in subsection (1), in entry 1 of the table, in column 4—

(a)before the existing words insert—

“(a)

The earlier of—

(a)

the date falling 30 days after the date by which the amount must be paid, or

(b)

if the tax return was not made on or before the filing date, the date falling 30 days after the filing date.,

(b)in the existing words “(a),” is repealed.

56Communications from Revenue Scotland to taxpayers

(1)The Revenue Scotland and Tax Powers Act is modified as follows.

(2)After section 251 insert—

Communications from Revenue Scotland to taxpayers

251ACommunications from Revenue Scotland to taxpayers

(1)The Scottish Ministers may by regulations make provision about communications from Revenue Scotland to any person.

(2)Regulations under subsection (1) may in particular include provision about the use of electronic communications.

(3)Before laying a draft of a Scottish statutory instrument containing regulations under subsection (1) before the Scottish Parliament, the Scottish Ministers must consult such persons as they consider appropriate.

(4)Regulations under subsection (1) may modify any enactment (including this Act)..

(3)In section 254 (subordinate legislation), in subsection (3), after paragraph (p) insert—

(pa)section 251A(1),.

57Use of automation by Revenue Scotland

(1)The Revenue Scotland and Tax Powers Act 2014 is modified as follows.

(2)After section 251A (as inserted by section 56(2)) insert—

Use of automation by Revenue Scotland

251BUse of automation by Revenue Scotland

(1)The Scottish Ministers may by regulations make provision about the use by Revenue Scotland of automation in carrying out functions conferred on Revenue Scotland or a designated officer.

(2)Before laying a draft of a Scottish statutory instrument containing regulations under subsection (1) before the Scottish Parliament, the Scottish Ministers must consult such persons as they consider appropriate.

(3)Regulations under subsection (1) may modify any enactment (including this Act)..

(3)In section 254 (subordinate legislation), in subsection (3), after paragraph (pa) (as inserted by section 56(3)) insert—

(pb)section 251B(1),.

58Set-off by Revenue Scotland

(1)The Revenue Scotland and Tax Powers Act 2014 is modified as follows.

(2)After section 251B (as inserted by section 57(2)) insert—

Set-off by Revenue Scotland

251CSet-off by Revenue Scotland

(1)This section applies where there is both a credit and a debit in relation to a person.

(2)In this section and section 251D—

  • credit”, in relation to a person, means—

    (a)

    a sum that is payable by Revenue Scotland to a person, or

    (b)

    a relevant sum that may be repaid by Revenue Scotland to a person,

  • debit”, in relation to a person, means a sum that is payable by the person to Revenue Scotland (including under a contract settlement or a settlement agreement).

(3)For the purposes of paragraph (b) of the definition of “credit” in subsection (2), a “relevant sum” in relation to a person means a sum that was paid in connection with any liability (including any purported or anticipated liability) of that person to make a payment to Revenue Scotland under or by virtue of an enactment or a contract settlement or a settlement agreement.

(4)For the purposes of the definition of “debit” in subsection (2), a sum is not to be treated as payable if the sum can be varied or set aside on review or appeal.

(5)Revenue Scotland may set the credit against the debit (subject to section 251D and any obligation of Revenue Scotland to set the credit against another sum).

(6)The obligations of Revenue Scotland and the person concerned are discharged to the extent of any set-off under subsection (5).

(7)In this section references to sums paid, repaid or payable by or to a person include sums that have been or are to be credited by or to a person.

(8)This section does not affect any other power of Revenue Scotland to set off amounts.

251DNo set-off where insolvency procedure has been applied

(1)This section applies where—

(a)an insolvency procedure has been applied to a person, and

(b)there is a post-insolvency credit in relation to that person.

(2)Revenue Scotland may not use the power under section 251C to set that post-insolvency credit against a pre-insolvency debit in relation to the person.

(3)In this section—

  • post-insolvency credit” means a credit that—

    (a)

    became due after the insolvency procedure was applied to the person, and

    (b)

    relates to, or to matters occurring at, times after it was so applied,

  • pre-insolvency debit” means a debit that—

    (a)

    arose before the insolvency procedure was applied to the person, or

    (b)

    arose after that procedure was so applied but relates to, or to matters occurring at, times before it was so applied.

(4)Subject to subsection (5), for the purposes of this section an insolvency procedure is to be taken to be applied to a person when—

(a)a bankruptcy order or winding up order or award of sequestration is made or an administrator is appointed in relation to the person,

(b)the person is put into administrative receivership,

(c)if the person is a corporation, the person passes a resolution for voluntary winding up,

(d)a voluntary arrangement comes into force in relation to the person,

(e)a deed of arrangement takes effect in relation to the person,

(f)the person’s estate becomes vested in any other person as the person’s trustee under a trust deed (within the meaning of the Bankruptcy (Scotland) Act 2016), or

(g)the person becomes subject to any other kind of arrangement analogous to those described in paragraphs (a) to (f), anywhere in the world.

(5)In this section, references to the application of an insolvency procedure to a person do not include—

(a)the application of an insolvency procedure to a person at a time when another insolvency procedure applies to the person, or

(b)the application of an insolvency procedure to a person immediately upon another insolvency procedure ceasing to have effect.

(6)For the purposes of this section—

(a)a person is to be treated as being in administrative receivership throughout any continuous period for which there is an administrative receiver of that person (disregarding any temporary vacancy in the office of receiver), and

(b)the reference in subsection (4)(b) to a person being put into administrative receivership is to be interpreted accordingly.

(7)In this section—

  • administrative receiver” means an administrative receiver within the meaning of section 251 of the Insolvency Act 1986 or Article 5(1) of the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)),

  • administrator” means a person appointed to manage the affairs, business and property of another person under schedule B1 of that Act or schedule B1 of that Order,

  • deed of arrangement” means a deed of arrangement registered in accordance with Chapter 1 of Part 8 of the Insolvency (Northern Ireland) Order 1989,

  • voluntary arrangement” means a voluntary arrangement approved in accordance with Part 1 or Part 8 of the Insolvency Act 1986 or Part 2 or Chapter 2 of Part 8 of the Insolvency (Northern Ireland) Order 1989..

59Role of designated officer

(1)The Revenue Scotland and Tax Powers Act 2014 is modified as follows.

(2)After section 251D (as inserted by section 58(2)) insert—

Continuity of designated officers’ acts

251EContinuity of designated officers’ acts

Anything (including anything in relation to legal proceedings) begun by or in relation to one designated officer may be continued by or in relation to another..

(3)In section 225 (summary warrants)—

(a)in subsection (3)(b), for “the” substitute “a designated”,

(b)in subsection (4)(a)(ii), for “the” in the first place where it appears substitute “a designated”.

60Retrospective effect of amendments made by the Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018

(1)The following are to be treated as having had effect since 1 April 2015—

(a)the amendments made by article 2 of the 2018 Order,

(b)article 3 of the 2018 Order, as modified by subsection (2).

(2)In article 3 of the 2018 Order, the reference to 30th June 2018 is to be read as a reference to 1 April 2015.

(3)In this section, “the 2018 Order” means the Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018 (S.S.I 2018/222).

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