- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(introduced by section 253)
Expression | Interpretation provision |
---|---|
LBTT(S) Act 2013 | section 252 |
LT(S) Act 2014 | section 252 |
appealable decision | section 233 |
appellant | section 234(1) |
business assets | section 141(4) |
business documents | section 141(4) |
business premises | section 141(4) |
carrying on a business | section 121 |
closure notice | section 93(1) (for the purposes of Part 6) and paragraph 14(1) of schedule 3 (for the purposes of that schedule) |
contact details | section 227(4) |
contract settlement | section 118(8) |
designated officer | section 252 |
devolved taxes | section 3(3) |
filing date | section 82 |
First-tier Tribunal | section 21(5)(a) |
general anti-avoidance rule | section 62(2) |
information notice | section 131(1) |
judicial member | section 61 |
Keeper | section 4(1)(a) |
legal member | section 61 |
Lord President | section 61 |
matter in question | section 250(1) |
notice of appeal | section 252 |
notice of enquiry | section 85(5) (for the purposes of Part 6) and paragraph 13(1) of schedule 3 (for the purposes of that schedule) |
notice of review | section 252 |
ordinary member | section 61 |
protected taxpayer information | section 14(1) |
Revenue Scotland assessment | section 100 |
Revenue Scotland determination | section 252 |
SEPA | section 4(1)(b) |
settlement agreement | section 246(1) |
statutory records | section 122 |
tax position | section 120 |
Tax Tribunals | section 21(5)(c) |
taxpayer notice | section 123(3) |
third party | section 227(1)(c) |
third party notice | section 124(4) |
tribunal | section 252 |
tribunal rules | section 51(2) |
Upper Tribunal | section 21(5)(b) |
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Y Ddeddf Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
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Y Ddeddf Gyfan heb Atodlenni you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
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.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys