Section 1

Overview of the Revenue Scotland and Tax Powers Act 2014

Section 2 and schedule 1

Establishment of Revenue Scotland

Section 3

Functions of Revenue Scotland

Section 4

Delegation of functions by Revenue Scotland

Section 5

Payments into the Scottish Consolidated Fund

Section 6

Rewards

Section 7

Independence of Revenue Scotland

Section 8

Ministerial guidance

Section 9

Provision of information, advice or assistance to the Scottish Ministers

Section 10

Charter of standards and values

Section 11

Corporate plan

Section 12

Annual report

Section 13

Use of information by Revenue Scotland and other persons

Section 14

Protected taxpayer information

Section 15

Confidentiality of protected taxpayer information

Section 16

Protected taxpayer information: declaration of confidentiality

Section 17

Disclosure of information prohibited or restricted by statute or agreement

Section 18

Protected taxpayer information: use by the Keeper

Section 19

Wrongful disclosure of protected taxpayer information

Section 26(4) and paragraph 23 of schedule 2

Content of conduct rules concerning members of the Scottish Tax Tribunals

For the purposes of the paragraph cited only

Section 251

Communications from taxpayers to Revenue Scotland

Section 256 and paragraphs 2 to 8, 9(13), (17) and (21)(b) and (c), 10(15) and (19) and 12 of schedule 4

Miscellaneous provisions consequential on the above commencements

For the purposes of the paragraphs cited only