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

Article 2

SCHEDULE

Column 1 (provision of the Revenue Scotland and Tax Powers Act 2014)	Column 2 (subject matter)	Column 3 (purpose)
Section 11	Revenue Scotland’s first planning period	For the purpose of making orders
Section 26(4) and paragraphs 2(3), 9, 22 and 32 of schedule 2	Membership of the Scottish Tax Tribunals	For the purpose of making regulations or rules
Section 32	Voting for decisions in the Scottish Tax Tribunals
Section 33	Chairing members of the Scottish Tax Tribunals
Section 39(1)	Time limit for permission to appeal	For the purpose of making regulations
Section 45(2)	Venue for hearings of the Scottish Tax Tribunals	For the purpose of making tribunal rules
Section 46	Powers, rights, privileges and other authority of the Scottish Tax Tribunals	For the purpose of making tribunal rules
Section 47	Enforcement of decisions of the Scottish Tax Tribunals	For the purpose of making tribunal rules
Section 48	Award of expenses in the Scottish Tax Tribunals	For the purpose of making tribunal rules
Section 50	Offences in relation to proceedings in the Scottish Tax Tribunals
Section 51	Tribunal rules
Section 52	Tribunal rules: exercise of functions
Section 53	Tribunal rules: extent of rule-making
Section 54	Tribunal rules: proceedings and steps
Section 55	Tribunal rules: hearings in cases
Section 56	Tribunal rules: evidence and decisions
Section 74	Record keeping	For the purpose of making regulations
Section 81	Record keeping in relation to land and buildings transaction tax
Section 92	Meaning of “appropriate tribunal” in section 88	For the purpose of making tribunal rules
Section 94	Meaning of “the tribunal” in section 94	For the purpose of making tribunal rules
Section 111	Unjustified enrichment: reimbursement arrangements	For the purpose of making regulations
Section 114 and paragraphs 3 and 15 of schedule 3	Record keeping in relation to claims for relief from double assessment and for repayment	For the purpose of making regulations or tribunal rules
Section 138	Resolution of disputes as to privileged communications	For the purpose of making regulations
Section 142	Meaning of “involved third parties” in section 142	For the purpose of making orders
Section 217	Relevant date in relation to interest on unpaid tax	For the purpose of making regulations
Section 220	Rates of interest	For the purpose of making regulations
Section 222	Fees for payment
Section 245	Postponement of tax pending review or appeal	For the purpose of making regulations
Section 249	Meaning 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 4	Consequential amendments of 2013 asp 11 and 2014 asp 2	For the purposes of the paragraphs cited only