Chwilio Deddfwriaeth

The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 1) Order 2014

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  • Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Article 2

SCHEDULE

Column 1

(provision of the Revenue Scotland and Tax Powers Act 2014)

Column 2

(subject matter)

Column 3

(purpose)

Section 11Revenue Scotland’s first planning periodFor the purpose of making orders
Section 26(4) and paragraphs 2(3), 9, 22 and 32 of schedule 2Membership of the Scottish Tax TribunalsFor the purpose of making regulations or rules
Section 32Voting for decisions in the Scottish Tax Tribunals
Section 33Chairing members of the Scottish Tax Tribunals
Section 39(1)Time limit for permission to appealFor the purpose of making regulations
Section 45(2)Venue for hearings of the Scottish Tax TribunalsFor the purpose of making tribunal rules
Section 46Powers, rights, privileges and other authority of the Scottish Tax TribunalsFor the purpose of making tribunal rules
Section 47Enforcement of decisions of the Scottish Tax TribunalsFor the purpose of making tribunal rules
Section 48Award of expenses in the Scottish Tax TribunalsFor the purpose of making tribunal rules
Section 50Offences in relation to proceedings in the Scottish Tax Tribunals
Section 51Tribunal rules
Section 52Tribunal rules: exercise of functions
Section 53Tribunal rules: extent of rule-making
Section 54Tribunal rules: proceedings and steps
Section 55Tribunal rules: hearings in cases
Section 56Tribunal rules: evidence and decisions
Section 74Record keepingFor the purpose of making regulations
Section 81Record keeping in relation to land and buildings transaction tax
Section 92Meaning of “appropriate tribunal” in section 88For the purpose of making tribunal rules
Section 94Meaning of “the tribunal” in section 94For the purpose of making tribunal rules
Section 111Unjustified enrichment: reimbursement arrangementsFor the purpose of making regulations
Section 114 and paragraphs 3 and 15 of schedule 3Record keeping in relation to claims for relief from double assessment and for repaymentFor the purpose of making regulations or tribunal rules
Section 138Resolution of disputes as to privileged communicationsFor the purpose of making regulations
Section 142Meaning of “involved third parties” in section 142For the purpose of making orders
Section 217Relevant date in relation to interest on unpaid taxFor the purpose of making regulations
Section 220Rates of interestFor the purpose of making regulations
Section 222Fees for payment
Section 245Postponement of tax pending review or appealFor the purpose of making regulations
Section 249Meaning of “the tribunal” in Part 11 (reviews and appeals)For the purpose of making tribunal rules
Section 256 and paragraphs 9(1), (6), (8), (9), (15), (16)(a) and (c), (18), (19) and (22)(a)(i) and 10(1), (2), (3), (4), (5), (6), (7), (8), (11), (12), (17) and (18)(a) of schedule 4Consequential amendments of 2013 asp 11 and 2014 asp 2For the purposes of the paragraphs cited only

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