Source: http://www.legislation.gov.uk/asp/2014/16/part/12
Timestamp: 2019-03-23 17:40:40
Document Index: 45202180

Matched Legal Cases: ['ART 12', 'ART 12', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 1', 'art. 1']

Revenue Scotland and Tax Powers Act 2014, PART 12 is up to date with all changes known to be in force on or before 23 March 2019. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
PART 12 SFinal provisions
Communications from taxpayers to Revenue ScotlandS
251Communications from taxpayers to Revenue ScotlandS
I1S. 251 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.
252General interpretationS
“the LBTT(S) Act 2013” means the Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11),
“the LT(S) Act 2014” means the Landfill Tax (Scotland) Act 2014 (asp 2),
“designated officer” means a member of staff of Revenue Scotland or other person who is, or a category of members of staff or other persons who are, designated by Revenue Scotland for the purposes of this Act,
“information notice” has the meaning given by section 131(1),
“notice of appeal” means a notice under section 242,
“notice of review” means a notice under section 235,
“Revenue Scotland determination” means a determination under section 95,
“tribunal” has the meaning given by section 249.
I2S. 252 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
253Index of defined expressionsS
Schedule 5 contains an index of expressions defined or otherwise explained in this Act.
I3S. 253 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
254Subordinate legislationS
(1)Orders and regulations under this Act are subject to the negative procedure.
(a)orders and regulations for which provision is made in subsection (3) or (4),
(b)orders under section 260(2).
(a)section 31(1),
(b)section 32,
(c)section 49(1),
(d)section 50(1),
(e)section 80(1),
(f)section 81(2),
(g)section 111(1),
(h)section 153,
(i)section 181(1),
(j)section 194(1),
(k)section 208(1),
(l)section 216(1),
(m)section 220(1),
(n)section 230,
(o)section 233(6),
(p)section 245(2),
(q)paragraph 9(1) of schedule 3.
(4)Orders under section 255(1) which contain provision which adds to, replaces or omits any part of the text of an Act are also subject to the affirmative procedure.
(5)Orders and regulations under this Act may—
(a)make different provision for different purposes (including for different devolved taxes),
(6)Subsection (5)(b) does not apply to orders under section 255(1).
255Ancillary provisionS
256Minor and consequential modifications of enactmentsS
Schedule 4 makes minor and consequential amendments and repeals of enactments.
I4S. 256 in force at 7.11.2014 for specified purposes by S.S.I. 2014/278, art. 2, sch.
I5S. 256 in force at 1.1.2015 for specified purposes by S.S.I. 2014/370, art. 2, sch.
I6S. 256 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)
257Crown application: criminal offencesS
258Crown application: powers of entryS
Other land an interest in which belongs to Her Majesty in right of the Crown The office-holder in the Scottish Administration or the Government department having the management of the land [F1or the relevant person”, and]
(3)“Government department” means a department of the Government of the United Kingdom”.
[F2(4)“Relevant person”, in relation to any land to which section 90B(5) of the Scotland Act 1998 applies, means the person who manages that land.]
F1Words in s. 258(2) inserted (1.4.2017) by The Crown Estate Transfer Scheme 2017 (S.I. 2017/524), art. 1(2), Sch. 5 para. 48(a)
F2S. 258(4) inserted (1.4.2017) by The Crown Estate Transfer Scheme 2017 (S.I. 2017/524), art. 1(2), Sch. 5 para. 48(b)
259Crown application: Her MajestyS
260CommencementS
261Short titleS