Article 2(1)
Column 1 (provision of the Revenue Scotland and Tax Powers Act 2014 coming into force on 16th February 2014) | Column 2 (subject matter) | Column 3 (purpose) |
|---|---|---|
| Section 158 | Double jeopardy | For the purposes of the commencements below |
| Section 209 | Penalty for failure to register for tax etc. | |
| Section 210 | Amount of penalty for failure to register for tax etc. | |
| Section 211 | Interaction of penalties under section 209 with other penalties | |
| Section 212 | Reduction in penalty under section 209 for disclosure | |
| Section 213 (excluding subsection (5)) | Special reduction in penalty under section 209 | |
| Section 214 | Reasonable excuse for failure to register for tax etc. | For the purposes of Revenue Scotland’s functions |
| Section 215 | Assessment of penalties under section 209 | |
| Section 233 | Appealable decisions | For the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015(1) |
| Section 234 (excluding subsection (4)(b)) | Right to request review | For the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015 |
| Section 235 | Notice of review | For the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015 |
| Section 236 (excluding subsection (2)(b)) | Late notice of review | For the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015 |
| Section 237 | Duty of Revenue Scotland to carry out review | For the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015 |
| Section 238 | Nature of review etc. | For the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015 |
| Section 239 | Notification of conclusions of review | For the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015 |
| Section 240 | Effect of conclusions of review | For the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015 |
| Section 250 | Interpretation | For the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015 |