| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 21(2) | function transferred | The First-tier Tribunal for Scotland (Transfer of Functions of the First-tier Tax Tribunal for Scotland) Regulations 2017 | 2017 No. 106 | reg. 1(2) 2(1) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 22 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 3) Order 2015 | 2015 No. 18 | art. 2 Sch. 2 | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 23 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(1) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 24 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(1) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 25 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(1) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 26(1)-(3) | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(1) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 26(4) | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 1) Order 2014 | 2014 No. 278 | art. 2 Sch. | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 26(4) | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 2) Order 2014 | 2014 No. 370 | art. 2 Sch. | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 26(4) | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 3) Order 2015 | 2015 No. 18 | art. 2 Sch. 2 | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 26(4) | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(1) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 27 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(1) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 28 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(1) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 29 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(1) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 30 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(1) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 31 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(1) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 32 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 1) Order 2014 | 2014 No. 278 | art. 2 Sch. | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 33 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 1) Order 2014 | 2014 No. 278 | art. 2 Sch. | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 34 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(1) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 35 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(1) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 36 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(1) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 37 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(1) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 38 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(1) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 39(1) | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 1) Order 2014 | 2014 No. 278 | art. 2 Sch. | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 39(1) | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(1) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 39(2) | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(1) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 40 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(1) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 41 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(2) | Yes |   This provision comes into force on the day on which 2014 asp 18, s. 89 comes into force, see S.S.I. 2015/247 |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 42 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(1) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 43 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(1) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 44 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(1) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 45(1) | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(1) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 45(2) | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 1) Order 2014 | 2014 No. 278 | art. 2 Sch. | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 45(2) | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(1) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 46 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 1) Order 2014 | 2014 No. 278 | art. 2 Sch. | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 46 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(1) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 47 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 1) Order 2014 | 2014 No. 278 | art. 2 Sch. | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 47 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(1) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 48 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 1) Order 2014 | 2014 No. 278 | art. 2 Sch. | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 48 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(1) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 49 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(1) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 50 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 1) Order 2014 | 2014 No. 278 | art. 2 Sch. | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 51 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 1) Order 2014 | 2014 No. 278 | art. 2 Sch. | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 52 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 1) Order 2014 | 2014 No. 278 | art. 2 Sch. | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 53 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 1) Order 2014 | 2014 No. 278 | art. 2 Sch. | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 54 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 1) Order 2014 | 2014 No. 278 | art. 2 Sch. | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 55 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 1) Order 2014 | 2014 No. 278 | art. 2 Sch. | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 56 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 1) Order 2014 | 2014 No. 278 | art. 2 Sch. | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 57 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(1) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 58 | repealed | Courts Reform (Scotland) Act 2014 | 2014 asp 18 | sch. 4 para. 9(2) | Yes | |
| Revenue Scotland and Tax Powers Act 2014 | 2014 asp 16 | s. 58 | coming into force | The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 | 2015 No. 110 | art. 2(1) | Yes | |