Chwilio Deddfwriaeth

Revenue Scotland and Tax Powers Act 2014

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

SCHEDULE 5Index of defined expressions

(introduced by section 253)

This Atodlen has no associated Nodiadau Esboniadol
ExpressionInterpretation provision
LBTT(S) Act 2013section 252
LT(S) Act 2014section 252
appealable decisionsection 233
appellantsection 234(1)
business assetssection 141(4)
business documentssection 141(4)
business premisessection 141(4)
carrying on a businesssection 121
closure noticesection 93(1) (for the purposes of Part 6) and paragraph 14(1) of schedule 3 (for the purposes of that schedule)
contact detailssection 227(4)
contract settlementsection 118(8)
designated officersection 252
devolved taxessection 3(3)
filing datesection 82
First-tier Tribunalsection 21(5)(a)
general anti-avoidance rulesection 62(2)
information noticesection 131(1)
judicial membersection 61
Keepersection 4(1)(a)
legal membersection 61
Lord Presidentsection 61
matter in questionsection 250(1)
notice of appealsection 252
notice of enquirysection 85(5) (for the purposes of Part 6) and paragraph 13(1) of schedule 3 (for the purposes of that schedule)
notice of reviewsection 252
ordinary membersection 61
protected taxpayer informationsection 14(1)
Revenue Scotland assessmentsection 100
Revenue Scotland determinationsection 252
SEPAsection 4(1)(b)
settlement agreementsection 246(1)
statutory recordssection 122
tax positionsection 120
Tax Tribunalssection 21(5)(c)
taxpayer noticesection 123(3)
third partysection 227(1)(c)
third party noticesection 124(4)
tribunalsection 252
tribunal rulessection 51(2)
Upper Tribunalsection 21(5)(b)

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Nodiadau Esboniadol

Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

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