Source: https://www.legislation.gov.uk/asp/2014/16/contents/enacted
Timestamp: 2020-08-06 22:20:19
Document Index: 253318454

Matched Legal Cases: ['ART 2', 'ART 4', 'ART 5', 'ART 6', 'ART 7', 'arty\n125', 'ART 8', 'ART 9', 'ART 10', 'ART 11', 'ART 1', 'ART 2', 'art\n11', 'ART 3', 'art\n21', 'ART 4', 'art\n31']

PART 2 Revenue Scotland
2.Revenue Scotland
3.Functions of Revenue Scotland
4.Delegation of functions by Revenue Scotland
5.Payments into the Scottish Consolidated Fund
7.Independence of Revenue Scotland
8.Ministerial guidance
9.Provision of information, advice or assistance to the Scottish Ministers
10.Charter of standards and values
11.Corporate plan
13.Use of information by Revenue Scotland and other persons
14.Protected taxpayer information
15.Confidentiality of protected taxpayer information
16.Protected taxpayer information: declaration of confidentiality
17.Disclosure of information prohibited or restricted by statute or agreement
18.Protected taxpayer information: use by the Keeper
19.Wrongful disclosure of protected taxpayer information
PART 4 The Scottish Tax Tribunals
20.Overview
CHAPTER 2 Establishment and leadership
21.The First-tier Tax Tribunal for Scotland and the Upper Tax Tribunal for Scotland
22.President of the Tax Tribunals
23.Functions of the President of the Tax Tribunals
24.Business arrangements
25.Temporary President
26.Members
27.Judicial members
28.Status and capacity of members
CHAPTER 4 Decision-making and composition
29.Decisions in the First-tier Tribunal
30.Decisions in the Upper Tribunal
31.Composition of the Tribunals
32.Voting for decisions
33.Chairing members
CHAPTER 5 Appeal of decisions
34.Appeal from the First-tier Tribunal
35.Disposal of an appeal under section 34
36.Appeal from the Upper Tribunal
37.Disposal of an appeal under section 36
38.Procedure on second appeal
39.Process for permission
CHAPTER 6 Special jurisdiction
40.Judicial review cases
41.Procedural steps where petition remitted
42.Decision on remittal
43.Additional matters
44.Meaning of judicial review
CHAPTER 7 Powers and enforcement
45.Venue for hearings
46.Conduct of cases
47.Enforcement of decisions
48.Award of expenses
49.Additional powers
50.Offences in relation to proceedings
CHAPTER 8 Practice and procedure
51.Tribunal rules
53.Extent of rule-making
54.Proceedings and steps
55.Hearings in cases
56.Evidence and decisions
57.Practice directions
58.Administrative support
59.Guidance
60.Annual reporting
CHAPTER 10 Interpretation
PART 5 The general anti-avoidance rule
62.The general anti-avoidance rule: introductory
63.Tax avoidance arrangements
64.Meaning of “artificial”
65.Meaning of “tax advantage”
66.Counteracting tax advantages
67.Proceedings in connection with the general anti-avoidance rule
68.Notice to taxpayer of proposed counteraction of tax advantage
69.Final notice to taxpayer of counteraction of tax advantage
70.Counteraction of tax advantages: payment of tax charged etc.
71.Assumption of tax advantage
72.General anti-avoidance rule: commencement and transitional provision
PART 6 Tax returns, enquiries and assessments
73.Overview
CHAPTER 2 Taxpayer duties to keep and preserve records
74.Duty to keep and preserve records
75.Preservation of information etc.
76.Penalty for failure to keep and preserve records
77.Reasonable excuse for failure to keep and preserve records
78.Assessment of penalties under section 76
79.Enforcement of penalties under section 76
80.Power to change penalty provisions in sections 76 to 79
81.Further provision: land and buildings transaction tax
CHAPTER 3 Tax returns
82.Meaning of “filing date”
83.Amendment of return by taxpayer
84.Correction of return by Revenue Scotland
CHAPTER 4 Revenue Scotland enquiries
85.Notice of enquiry
86.Scope of enquiry
87.Amendment of self-assessment during enquiry to prevent loss of tax
88.Referral of questions to appropriate tribunal during enquiry
89.Withdrawal of notice of referral
90.Effect of referral on enquiry
91.Effect of determination
92.“Appropriate tribunal”
93.Completion of enquiry
94.Direction to complete enquiry
CHAPTER 5 Revenue Scotland determinations
95.Determination of tax chargeable if no return made
96.Determination to have effect as a self-assessment
97.Determination superseded by actual self-assessment
CHAPTER 6 Revenue Scotland assessments
98.Assessment where loss of tax
99.Assessment to recover excessive repayment of tax
100.References to “Revenue Scotland assessment”
101.References to the “taxpayer”
102.Conditions for making Revenue Scotland assessments
103.Time limits for Revenue Scotland assessments
104.Losses brought about carelessly or deliberately
105.Assessment procedure
CHAPTER 7 Relief in case of excessive assessment or overpaid tax
106.Relief in case of double assessment
107.Claim for relief for overpaid tax etc.
108.Claim for repayment if order changing tax basis not approved
109.Defence to certain claims for relief under section 107 or 108
110.Unjustified enrichment: further provision
111.Unjustified enrichment: reimbursement arrangements
112.Reimbursement arrangements: penalties
113.Cases in which Revenue Scotland need not give effect to a claim
114.Procedure for making claims etc.
115.Time-limit for making claims
116.The claimant: partnerships
117.Assessment of claimant in connection with claim
118.Contract settlements
PART 7 Investigatory powers of Revenue Scotland
CHAPTER 1 Investigatory powers: introductory
119.Investigatory powers of Revenue Scotland: overview
120.Meaning of “tax position”
121.Meaning of “carrying on a business”
122.Meaning of “statutory records”
CHAPTER 2 Investigatory powers: information and documents
123.Power to obtain information and documents from taxpayer
124.Power to obtain information and documents from third party
125.Approval of taxpayer notices and third party notices
126.Copying third party notice to taxpayer
127.Power to obtain information and documents about persons whose identity is not known
128.Third party notices and notices under section 127: groups of undertakings
129.Third party notices and notices under section 127: partnerships
130.Power to obtain information about persons whose identity can be ascertained
131.Notices
132.Complying with information notices
133.Producing copies of documents
134.Further provision about powers relating to information notices
CHAPTER 3 Restrictions on powers in Chapter 2
135.Information notices: general restrictions
136.Types of information
137.Taxpayer notices following a tax return
138.Protection for privileged communications between legal advisers and clients
139.Protection for auditors
140.Auditors: supplementary
CHAPTER 4 Investigatory powers: premises and other property
141.Power to inspect business premises
142.Power to inspect business premises of involved third parties
143.Carrying out inspections under section 141 or 142
144.Carrying out inspections under section 141 or 142: further provision
145.Power to inspect property for valuation etc.
146.Carrying out inspections under section 145
147.Approval of tribunal for premises inspections
148.Power to mark assets and to record information
149.Restriction on inspection of documents
CHAPTER 5 Further investigatory powers
150.Power to copy and remove documents
151.Computer records
CHAPTER 6 Reviews and appeals against information notices
152.Review or appeal against information notices
153.Power to modify section 152
154.Disposal of reviews and appeals in relation to information notices
CHAPTER 7 Offences relating to information notices
155.Offence of concealing etc. documents following information notice
156.Offence of concealing etc. documents following information notification
PART 8 Penalties
CHAPTER 1 Penalties: introductory
157.Penalties: overview
158.Double jeopardy
CHAPTER 2 Penalties for failure to make returns or pay tax
159.Penalty for failure to make returns
Amounts of penalties for failure to make returns: LBTT
160.Land and buildings transaction tax: first penalty for failure to make return
161.Land and buildings transaction tax: 3 month penalty for failure to make return
162.Land and buildings transaction tax: 6 month penalty for failure to make return
163.Land and buildings transaction tax: 12 month penalty for failure to make return
Amounts of penalties for failure to make returns: Scottish landfill tax
164.Scottish landfill tax: first penalty for failure to make return
165.Scottish landfill tax: multiple failures to make return
166.Scottish landfill tax: 6 month penalty for failure to make return
167.Scottish landfill tax: 12 month penalty for failure to make return
168.Penalty for failure to pay tax
Amounts of penalties for failure to pay tax: LBTT
169.Land and buildings transaction tax: amounts of penalties for failure to pay tax
170.Scottish landfill tax: first penalty for failure to pay tax
171.Scottish landfill tax: penalties for multiple failures to pay tax
172.Scottish landfill tax: 6 month penalty for failure to pay tax
173.Scottish landfill tax: 12 month penalty for failure to pay tax
174.Interaction of penalties under Chapter 2 with other penalties
175.Reduction in penalty under sections 159 to 167 for disclosure
176.Suspension of penalty under sections 168 to 173 during currency of agreement for deferred payment
177.Special reduction in penalty under Chapter 2
178.Reasonable excuse for failure to make return or pay tax
179.Assessment of penalties under Chapter 2
180.Time limit for assessment of penalties under Chapter 2
181.Power to change penalty provisions in Chapter 2
CHAPTER 3 Penalties relating to inaccuracies
Penalties for inaccuracies in taxpayer documents
182.Penalty for inaccuracy in taxpayer document
183.Amount of penalty for inaccuracy in taxpayer document
184.Suspension of penalty for careless inaccuracy under section 182
Penalty for inaccuracy attributable to another person
185.Penalty for inaccuracy in taxpayer document attributable to another person
186.Penalty for failure to notify under-assessment
187.Potential lost revenue: normal rule
188.Potential lost revenue: multiple errors
189.Potential lost revenue: losses
190.Potential lost revenue: delayed tax
191.Special reduction in penalty under this Chapter
192.Reduction in penalty under this Chapter for disclosure
193.Assessment of penalties under this Chapter
194.Power to change penalty provisions in Chapter 3
CHAPTER 4 Penalties relating to investigations
195.Penalties for failure to comply or obstruction
196.Daily default penalties for failure to comply or obstruction
197.Penalties for inaccurate information or documents
Penalties for concealing, destroying etc. documents
198.Concealing, destroying etc. documents following information notice
199.Concealing, destroying etc. documents following information notification
Penalties: failure to comply with time limit
200.Failure to comply with time limit
Penalties under Chapter 4: general
201.Reasonable excuse for failure to comply or obstruction
202.Assessment of penalties under sections 195, 196 and 197
203.Enforcement of penalties under sections 195, 196 and 197
204.Increased daily default penalty
205.Enforcement of increased daily default penalty
206.Tax-related penalty
207.Enforcement of tax-related penalty
208.Power to change penalty provisions in Chapter 4
CHAPTER 5 Other administrative penalties
209.Penalty for failure to register for tax etc.
210.Amount of penalty for failure to register for tax etc.
211.Interaction of penalties under section 209 with other penalties
212.Reduction in penalty under section 209 for disclosure
213.Special reduction in penalty under section 209
214.Reasonable excuse for failure to register for tax etc.
215.Assessment of penalties under section 209
216.Power to change penalty provisions in Chapter 5
PART 9 Interest on payments due to or by Revenue Scotland
217.Interest on unpaid tax
218.Interest on penalties
219.Interest on repayment of tax overpaid etc.
220.Rates of interest
PART 10 Enforcement of payment of tax
CHAPTER 1 Enforcement: general
221.Issue of tax demands and receipts
222.Fees for payment
223.Certification of matters by Revenue Scotland
224.Court proceedings
225.Summary warrant
226.Recovery of penalties and interest
CHAPTER 2 Enforcement: powers to obtain contact details for debtors
227.Requirement for contact details for debtor
228.Power to obtain details
229.Reviews and appeals against notices or requirements
230.Power to modify section 229
231.Penalty
PART 11 Reviews and appeals
232.Overview
233.Appealable decisions
234.Right to request review
235.Notice of review
236.Late notice of review
237.Duty of Revenue Scotland to carry out review
238.Nature of review etc.
239.Notification of conclusions of review
240.Effect of conclusions of review
241.Right of appeal
242.Notice of appeal
243.Late notice of appeal
244.Disposal of appeal
245.Reviews and appeals not to postpone recovery of tax
246.Settling matters in question by agreement
247.Application of this Part to joint buyers
248.Application of this Part to trustees
249.References to the “tribunal”
251.Communications from taxpayers to Revenue Scotland
252.General interpretation
253.Index of defined expressions
254.Subordinate legislation
255.Ancillary provision
256.Minor and consequential modifications of enactments
257.Crown application: criminal offences
258.Crown application: powers of entry
259.Crown application: Her Majesty
260.Commencement
261.Short title
3.Removal of members
4.Remuneration and expenses
7.Internal delegation by Revenue Scotland
8.Chief executive and other staff
9.Powers
The Scottish Tax Tribunals
PART 1 Appointment of members
1.President of the Tax Tribunals: eligibility for appointment
2.First-tier Tribunal: ordinary members
3.First-tier Tribunal: legal members
4.(1) A person meets the criteria in this sub-paragraph if...
5.Upper Tribunal: legal members
6.(1) A person meets the criteria in this sub-paragraph if...
7.Disqualification from office
8.Eligibility under regulations
9.(1) The Scottish Ministers may by regulations make provision—
PART 2 Conditions of membership etc.
10.Application of this Part
11.Initial period of office
12.Reappointment
13.For the purpose of paragraph 12(3)(b), a member is ineligible...
14.For the purpose of paragraph 12(3)(c), the President of the...
15.Appointment to position of President
16.Termination of appointment
17.Pensions etc.
18.Oaths
PART 3 Conduct and discipline
20.Application of this Part
21.Conduct Rules
22.(1) The Scottish Ministers may make rules for the purposes...
23.Rules under paragraph 22(1)— (a) may make different provision for...
24.Reprimand etc.
25.Paragraph 24 does not limit what the President of the...
26.Suspension of membership
27.Suspension under paragraph 26(1) does not affect any remuneration payable...
28.Judicial Complaints Reviewer
29.(1) Sub-paragraph (2) applies where a case is referred to...
PART 4 Fitness and removal
30.Application of this Part
31.Constitution and procedure
32.(1) The Scottish Ministers may make rules as to the...
33.Composition and remuneration
34.(1) The Scottish Ministers— (a) must pay such expenses as...
35.Proceedings before fitness assessment tribunal
36.(1) Sub-paragraph (2) applies where a person on whom a...
37.Suspension during investigation
38.(1) Sub-paragraph (2) applies if a fitness assessment tribunal—
39.Suspension under paragraph 37(2) or 38(2) does not affect any...
40.Report and removal
41.(1) If the relevant condition is met, the Scottish Ministers...
42.Application of this Part to the President of the Tax Tribunals
Claims for relief from double assessment and for repayment
2.Making of claims
3.Duty to keep and preserve records
4.Preservation of information etc.
5.Penalty for failure to keep and preserve records
6.Reasonable excuse for failure to keep and preserve records
7.Assessment of penalties under paragraph 5
8.Enforcement of penalties under paragraph 5
9.Power to change penalty provisions in paragraphs 5 to 8
10.Amendment of claim by claimant
11.Correction of claim by Revenue Scotland
12.Giving effect to claims and amendments
13.Notice of enquiry
14.Completion of enquiry
15.Direction to complete enquiry
16.Giving effect to amendments under paragraph 14
17.Appeals against amendments under paragraph 14
1.Debtors (Scotland) Act 1987
2.Environment Act 1995
3.Public Finance and Accountability (Scotland) Act 2000
4.Ethical Standards in Public Life etc. (Scotland) Act 2000
5.Freedom of Information (Scotland) Act 2002
6.Public Appointments and Public Bodies etc. (Scotland) Act 2003
7.Public Services Reform (Scotland) Act 2010
8.Public Records (Scotland) Act 2011
9.Land and Buildings Transaction Tax (Scotland) Act 2013
10.Landfill Tax (Scotland) Act 2014
11.Tribunals (Scotland) Act 2014
12.Procurement Reform (Scotland) Act 2014