Source: http://www.legislation.gov.uk/asp/2014/16/schedule/4
Timestamp: 2018-11-19 16:46:46
Document Index: 736465998

Matched Legal Cases: ['art. 2', 'art. 2', 'art. 2', 'art 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art 3', 'ART 3', 'art 4', 'ART 4', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art 1', 'art 2', 'art. 2', 'art 1', 'art. 2']

Revenue Scotland and Tax Powers Act 2014, SCHEDULE 4 is up to date with all changes known to be in force on or before 19 November 2018. 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.
(introduced by section 256)
2(1)The Environment Act 1995 (c.25) is amended as follows.S
I2Sch. 4 para. 2 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.
Public Finance and Accountability (Scotland) Act 2000S
I3Sch. 4 para. 3 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.
4In the Ethical Standards in Public Life etc. (Scotland) Act 2000 (asp 7), in schedule 3 (devolved public bodies), at the appropriate place in alphabetical order insert— “ Revenue Scotland ”.
I4Sch. 4 para. 4 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.
5In the Freedom of Information (Scotland) Act 2002 (asp 13), in Part 2 of schedule 1 (Scottish public authorities), at the appropriate place in alphabetical order insert— “ Revenue Scotland ”.
I5Sch. 4 para. 5 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.
6In the Public Appointments and Public Bodies etc. (Scotland) Act 2003 (asp 4), in schedule 2 (the specified authorities), under the heading “Executive bodies” at the appropriate place in alphabetical order insert— “ Revenue Scotland ”.
I6Sch. 4 para. 6 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.
I7Sch. 4 para. 7 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.
8In the Public Records (Scotland) Act 2011 (asp 12), in the schedule, under the heading “Scottish Administration” at the appropriate place in alphabetical order insert— “ Revenue Scotland ”.
I8Sch. 4 para. 8 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.
Land and Buildings Transaction Tax (Scotland) Act 2013S
9(1)The LBTT(S) Act 2013 is amended as follows.S
(2)In section 10 (substantial performance without completion), after subsection (5) insert—
“(5A)For the period allowed for amendment of returns, see section 83 of the Revenue Scotland and Tax Powers Act 2014 (asp 16).”.
(3)In section 11 (contract providing for conveyance to third party), after subsection (6) insert—
“(6A)For the period allowed for amendment of returns, see section 83 of the Revenue Scotland and Tax Powers Act 2014 (asp 16).”.
(4)In section 27 (reliefs), after subsection (2) insert—
“(2A)For the period allowed for amendment of returns, see section 83 of the Revenue Scotland and Tax Powers Act 2014 (asp 16).”.
(5)In section 32 (contingency ceases or consideration ascertained: less tax payable)—
(a)in subsection (2)(b), after “Authority” insert “ under section 107 of the Revenue Scotland and Tax Powers Act 2014 (asp 16) ”,
(6)In section 35 (form and content of returns), in subsection (1)—
(a)the word “and” after paragraph (a) is repealed,
(c)be made in such manner as specified by the Tax Authority.”.
(7)Section 37 (amendment of returns) is repealed.
(8)After section 37 insert—
“37ACommunications from taxpayers to the Tax Authority
(3)Subsections (1) and (2) are subject to any different provision made in or under this Act.”.
(9)In section 41(2) (application to defer payment in case of contingent or uncertain consideration), subsection (2) is repealed.
(10)In section 48 (joint buyers), after subsection (3) insert—
“(3A)See also section 247 of the Revenue Scotland and Tax Powers Act 2014 (asp 16) (reviews, appeals etc. where joint buyers).”.
(11)In section 50 (trusts), after subsection (2) insert—
“(3)See also section 248 of the Revenue Scotland and Tax Powers Act 2014 (asp 16) (reviews, appeals etc.: trustees).”.
(12)In section 54 (the Tax Authority)—
(a)in subsection (1), for “the Scottish Ministers” substitute “ Revenue Scotland ”,
(13)Section 55 (delegation of functions to Keeper) is repealed.
(14)Section 56 (review and appeal) is repealed.
(15)In section 63(2)(a) (meaning of “effective date” of transaction), for “settlement” substitute “ completion ”.
(16)In section 68 (subordinate legislation)—
(a)in subsection (2), paragraph (h) is repealed,
(b)in subsection (3), paragraph (c) is repealed,
“(6A)Subsection (4)(b) is without prejudice to—
(a)anything previously done by reference to an order mentioned in subsection (5), or
(b)the making of a new order.”.
(17)In section 70(1) (commencement), “55,” is repealed.
(18)In schedule 2 (chargeable consideration), in paragraph 16(1)(a)(ii), for “1982” substitute “ 1992 ”.
(19)In schedule 5 (multiple dwellings relief), in paragraph 18(b), for “effect” substitute “ effective ”.
(20)In schedule 10 (group relief)—
(a)in paragraph 1(2), after “withdrawn” insert— “ Part 3A provides for recovery of tax where relief is withdrawn, ”,
(b)after paragraph 42 insert—
“PART 3ASRecovery of relief
42ARecovery of relief
42AThis Part applies where—
(a)relief under this schedule is withdrawn or partially withdrawn and tax is chargeable,
42BThe following persons may, by notice under paragraph 42E, be required to pay the unpaid tax—
(c)any person who at any relevant time was a controlling director of the buyer or a company having control of the buyer.
42CFor the purposes of paragraph 42B(b)—
(a)a “relevant time” means any time between the effective date of the transaction which was exempt from charge by virtue of this schedule and the buyer ceasing to be a member of the same group as the seller, and
42DIn paragraph 42B(c)—
“director”, in relation to a company, has the meaning given by section 67(1) of the Income Tax (Earnings and Pensions) Act 2003 (c.1) (read with subsection (2) of that section) and includes a person falling within section 452(1) of the Corporation Tax Act 2010 (c.4),
“controlling director”, in relation to a company, means a director of the company who has control of it (construing control in accordance with sections 450 and 451 of the Corporation Tax Act 2010 (c.4)).
42ERecovery of relief: supplementary
42EThe Tax Authority may give notice to a person within paragraph 42B requiring that person within 30 days of receipt of the notice to pay the amount that remains unpaid.
42FAny such notice must be given before the end of the period of 3 years beginning with the date of the final determination mentioned in paragraph 42A(b).
42GThe notice must state the amount required to be paid by the person to whom the notice is given.
42HThe notice has effect—
42IA person who has paid an amount in pursuance of a notice under paragraph 42E may recover that amount from the buyer.
42JA payment in pursuance of a notice under paragraph 42E is not allowed as a deduction in computing any income, profits or losses for any tax purpose.
42KIn paragraph 42H, “Revenue Scotland assessment” has the same meaning as in section 100 of the Revenue Scotland and Tax Powers Act 2014 (asp 16).”.
(21)In schedule 11 (reconstruction relief and acquisition relief)—
(a)in paragraph 1(2), after “withdrawn” insert— “ Part 4A provides for recovery of tax where relief is withdrawn, ”,
(b)in paragraph 5, for “(c) and (d)” substitute “ (b) and (c) ”,
(c)in paragraph 9(a), for second “person” substitute “ persons ”,
(d)after paragraph 35 insert—
“PART 4ASRecovery of relief
35ARecovery of relief
(a)“relevant time” means any time between the effective date of the relevant transaction and the change of control by virtue of which tax is chargeable, and
35ERecovery of relief: supplementary
35KIn paragraph 35H, “Revenue Scotland assessment” has the same meaning as in section 100 of the Revenue Scotland and Tax Powers Act 2014 (asp 16).”.
(22)In schedule 17 (partnerships)—
(a)in paragraph 35 (election by property-investment partnership)—
(i)in sub-paragraph (1), for “paragraph” substitute “ Part ”,
“(3A)For the period allowed for amendment of returns, see section 83 of the Revenue Scotland and Tax Powers Act 2014 (asp 16).”,
(b)in paragraph 38 (application of group relief to certain partnership transactions), in sub-paragraph (4), for “42” substitute “ 42K ”.
(23)In schedule 19 (leases), in paragraph 25 (agreement for lease substantially performed etc.), after sub-paragraph (7) insert—
“(7A)For the period allowed for amendment of returns, see section 83 of the Revenue Scotland and Tax Powers Act 2014 (asp 16).”.
I9Sch. 4 para. 9 not in force at Royal Assent; Sch. 4 para. 9(12) in force at 25.9.2014, see s. 260(1)
I10Sch. 4 para. 9(1) (6) (8) (9) (15) (16)(a) (16)(c) (18) (19) (22)(a)(i) in force at 7.11.2014 by S.S.I. 2014/278, art. 2, sch.
I11Sch. 4 para. 9(2)-(5) (7) (10)(11) (14) (16)(b) in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
I12Sch. 4 para. 9(13) (17) (21)(b) (21)(c) in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.
I13Sch. 4 para. 9(20) (21)(a) (21)(d) (22)(a)(ii) (22)(b) (23) in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
Landfill Tax (Scotland) Act 2014S
10(1)The LT(S) Act 2014 is amended as follows.S
(2)In section 15 (weight of materials disposed of)—
(a)in subsection (2)(c), for “an authorised person” substitute “ a designated officer ”,
(b)in subsection (4), for “an authorised person” substitute “ a designated officer ”,
“(7)The regulations may include provision for penalties where a person fails to comply with a requirement imposed by or under the regulations.”.
(3)In section 18 (credit: general), after subsection (6) insert—
“(6A)The regulations may provide for section 107 of the Revenue Scotland and Tax Powers Act 2014 (asp 16) to apply (with or without modifications) to a claim under this section by a person who has ceased to be registrable as it applies to a claim under that section.”.
(4)In section 22 (registration), in subsection (9), paragraph (b) is repealed.
(5)In section 23 (information required to keep register up to date), in subsection (2), paragraph (b) is repealed.
(6)In section 25 (accounting for tax and time for payment), for paragraph (b) substitute—
“(b)make returns in relation to such accounting periods,”.
(7)After section 25 insert—
“25AForm and content of returns
25BCommunications from taxpayers to the Tax Authority
(8)Section 26 (time of disposal where invoice issued) is repealed.
(9)Section 28 (evidence about tax status) is repealed.
(10)Section 29 (recovery of overpaid tax) is repealed.
(11)In section 30(3)(a) (information: material at landfill sites), for “an authorised person” substitute “ a designated officer ”.
(12)In section 31(1) (information: site restoration)—
(a)in paragraph (a), “in writing” is repealed,
(b)in paragraph (b), “written” is repealed.
(13)Sections 32 and 33 (record keeping) are repealed.
(14)In section 34 (the Tax Authority)—
(15)Section 35 (delegation of functions to SEPA) is repealed.
(16)Section 36 (review and appeal) is repealed.
(17)In section 39 (interpretation), for the definition of “authorised person” substitute—
““designated officer” has the meaning given by section 252 of the Revenue Scotland and Tax Powers Act 2014 (asp 16) (general interpretation),”.
(18)In section 41 (subordinate legislation)—
“(ba)regulations under section 15 which make provision of the type mentioned in section 15(7),”,
(ii)paragraph (d) is repealed,
(b)in subsection (7), paragraph (c) is repealed (but not the word “and” immediately following it).
(19)In section 43 (commencement), “35,” is repealed.
I14Sch. 4 para. 10 not in force at Royal Assent; Sch. 4 para. 10(14) in force at 25.9.2014, see s. 260(1)
I15Sch. 4 para. 10(1)-(8) (11) (12) (17) (18)(a) in force at 7.11.2014 by S.S.I. 2014/278, art. 2, sch.
I16Sch. 4 para. 10(9) (10) (13) (16) (18)(b) in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
I17Sch. 4 para. 10(15) (19) in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.
11(1)The Tribunals (Scotland) Act 2014 (asp 10) is amended as follows.S
(2)In schedule 1 (listed tribunals), in Part 1, after paragraph 10 (the entry for “A Police Appeals Tribunal”) insert—
“10AThe First-tier Tax Tribunal for Scotland
10BThe Upper Tax Tribunal for Scotland”.
(3)In Part 2 of that schedule, after paragraph 13(10) insert—
“(10A)The entries in paragraphs 10A and 10B relate to the functions exercisable by the First-tier Tax Tribunal for Scotland and the Upper Tax Tribunal for Scotland by virtue of the Revenue Scotland and Tax Powers Act 2014 or any other enactment.”.
I18Sch. 4 para. 11 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
Procurement Reform (Scotland) Act 2014S
12In the Procurement Reform (Scotland) Act 2014 (asp 12), in Part 1 of the schedule (contracting authorities: Scottish Administration and Scottish Parliament), after paragraph 13 (the entry for the Scottish Housing Regulator) insert—
“13ARevenue Scotland”.
I19Sch. 4 para. 12 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.