Explanatory Notes

Revenue Scotland and Tax Powers Act 2014

2014 asp 16

24 September 2014

The Act

Part 12 – Final Provisions


Section 252 – General interpretation

291.This section provides a list and explanation of general terms which are used throughout the Act.

Section 253 – Index of defined expressions

292.This section introduces schedule 5 which contains an index of the main expressions defined or explained in the Act.

Subordinate legislation

Section 254 – Subordinate legislation

293.This section sets out the parliamentary procedure to which the various delegated powers will be subject.

Ancillary provision

Section 255 – Ancillary provision

294.This section provides a power for the Scottish Ministers to make ancillary provision in relation to the Act.

Modifications of enactments

Section 256 – Minor and consequential modifications of enactments

295.This section introduces schedule 4 which sets out minor and consequential amendments and repeals of enactments made as a result of the provisions in the Act.

Crown application

Section 257 – Crown application: criminal offences

296.The Act applies to the Crown by virtue of section 20 of the Interpretation and Legislative Reform (Scotland) Act 2010. In line with usual practice for Acts of the Scottish Parliament, section 257 has the effect that the Crown cannot be found criminally liable in terms of the offences created by the Act, such as those set out in sections 155 (offence of concealing etc. documents following information notice) and 156 (offence of concealing etc. documents following information notification). However, through the mechanism in subsection (2) any unlawful conduct on the part of Crown bodies can be declared unlawful. Subsection (3) has the effect that section 257 does not exempt civil servants from criminal prosecution; this has particular relevance to the offence in section 19 (wrongful disclosure of protected taxpayer information).

Section 258 – Crown application: powers of entry

297.This section provides that power of entry in relation to Crown land can be granted only with the consent of the appropriate authority. The section sets out a table defining for the purposes of this Act what is considered “Crown land” and who the relevant authority is.

Section 259 – Crown application: Her Majesty

298.This section provides that nothing in this Act affects Her Majesty in Her private capacity.

Commencement and short title

Section 260 – Commencement

299.This section sets out those sections which will come into force on the day after Royal Assent and states that the other provisions come into force at a time specified in order(s) made by the Scottish Ministers.

Section 261 – Short title

300.This section provides that the short title of the Act is the Revenue Scotland and Tax Powers Act 2014.