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Revenue Scotland and Tax Powers Act 2014

▸ PART 1 Overview of Act (s 1)
  • Section 1 – Overview of Act [RSTPA 2014 s 1]
▸ PART 2 Revenue Scotland (ss 2-12)
  • ▸ Establishment of Revenue Scotland (s 2)
    • Section 2 – Revenue Scotland [RSTPA 2014 s 2]
  • ▸ Functions of Revenue Scotland (s 3)
    • Section 3 – Functions of Revenue Scotland [RSTPA 2014 s 3]
  • ▸ Delegation of Revenue Scotland functions (s 4)
    • Section 4 – Delegation of functions by Revenue Scotland [RSTPA 2014 s 4]
  • ▸ Money (ss 5-6)
    • Section 5 – Payments into the Scottish Consolidated Fund [RSTPA 2014 s 5]
    • Section 6 – Rewards [RSTPA 2014 s 6]
  • ▸ Independence of Revenue Scotland (s 7)
    • Section 7 – Independence of Revenue Scotland [RSTPA 2014 s 7]
  • ▸ Ministerial guidance (s 8)
    • Section 8 – Ministerial guidance [RSTPA 2014 s 8]
  • ▸ Provision of information, advice or assistance to Ministers (s 9)
    • Section 9 – Provision of information, advice or assistance to the Scottish Ministers [RSTPA 2014 s 9]
  • ▸ Charter of standards and values (s 10)
    • Section 10 – Charter of standards and values [RSTPA 2014 s 10]
  • ▸ Corporate plan (s 11)
    • Section 11 – Corporate plan [RSTPA 2014 s 11]
  • ▸ Annual report ( s 12)
    • Section 12 – Annual report [RSTPA 2014 s 12]
▸ PART 3 Information (ss 13-19)
  • ▸ Use of information by Revenue Scotland etc. (s 13)
    • Section 13 – Use of information by Revenue Scotland and other persons [RSTPA 2014 s 13]
  • ▸ Protected taxpayer information (ss 14-16)
    • Section 14 – Protected taxpayer information [RSTPA 2014 s 14]
    • Section 15 – Confidentiality of protected taxpayer information [RSTPA 2014 s 15]
    • Section 16 – Protected taxpayer information: declaration of confidentiality [RSTPA 2014 s 16]
  • ▸ Other limits on use and disclosure of information (ss 17-18)
    • Section 17 – Disclosure of information prohibited or restricted by statute or agreement [RSTPA 2014 s 17]
    • Section 18 – Protected taxpayer information: use by the Keeper [RSTPA 2014 s 18]
  • ▸ Offence of wrongful disclosure (s 19)
    • Section 19 – Wrongful disclosure of protected taxpayer information [RSTPA 2014 s 19]
▸ PART 4 The Scottish Tax Tribunals (ss 20-61)
  • ▸ CHAPTER 1 Introductory (s 20)
    • Section 20 – Overview [RSTPA 2014 s 20]
  • ▸ CHAPTER 2 Establishment and leadership (ss 21-25)
    • Establishment (s 21)
    • Leadership (ss 22-25)
  • ▸ CHAPTER 3 Membership (ss 26-28)
    • Membership of Tax Tribunals (s 26)
    • Judicial members (s 27)
    • Status and capacity (s 28)
  • ▸ CHAPTER 4 Decision-making and composition (ss 29-33)
    • Decision-making and composition: general (ss 29-31)
    • Decisions by two or more members (ss 32-33)
  • ▸ CHAPTER 5 Appeal of decisions (ss 34-39)
    • Appeal from First-tier Tribunal (ss 34-35)
    • Appeal from Upper Tribunal (ss 36-38)
    • Further provision on permission to appeal (s 39)
  • ▸ CHAPTER 6 Special jurisdiction (ss 40-44)
    • Section 40 – Judicial review cases [RSTPA 2014 s 40]
    • Section 41 – Procedural steps where petition remitted [RSTPA 2014 s 41]
    • Section 42 – Decision on remittal [RSTPA 2014 s 42]
    • Section 43 – Additional matters [RSTPA 2014 s 43]
    • Section 44 – Meaning of judicial review [RSTPA 2014 s 44]
  • ▸ CHAPTER 7 Powers and enforcement (ss 45-50)
    • Section 45 – Venue for hearings [RSTPA 2014 s 45]
    • Section 46 – Conduct of cases [RSTPA 2014 s 46]
    • Section 47 – Enforcement of decisions [RSTPA 2014 s 47]
    • Section 48 – Award of expenses [RSTPA 2014 s 48]
    • Section 49 – Additional powers [RSTPA 2014 s 49]
    • Section 50 – Offences in relation to proceedings [RSTPA 2014 s 50]
  • ▸ CHAPTER 8 Practice and procedure (ss 51-53)
    • Tribunal rules: general (ss 51-53)
    • Particular matters (ss 54-56)
    • Issuing directions (s 57)
  • ▸ CHAPTER 9 Administration (ss 58-60)
    • Section 58 – Administrative support [RSTPA 2014 s 58]
    • Section 59 – Guidance [RSTPA 2014 s 59]
    • Section 60 – Annual reporting [RSTPA 2014 s 60]
  • ▸ CHAPTER 10 Interpretation (s 61)
    • Section 61 – Interpretation [RSTPA 2014 s 61]
▸ PART 5 The general anti-avoidance rule (ss 62-72)
  • ▸ Introductory (s 62)
    • Section 62 – The general anti-avoidance rule: introductory [RSTPA 2014 s 62]
  • ▸ Artificial tax avoidance arrangements (ss 63-65)
    • Section 63 – Tax avoidance arrangements [RSTPA 2014 s 63]
    • Section 64 – Meaning of “artificial” [RSTPA 2014 s 64]
    • Section 65 – Meaning of “tax advantage” [RSTPA 2014 s 65]
  • ▸ Counteracting tax advantages (ss 66-71)
    • Section 66 – Counteracting tax advantages [RSTPA 2014 s 66]
    • Section 67 – Proceedings in connection with the general anti-avoidance rule [RSTPA 2014 s 67]
    • Section 68 – Notice to taxpayer of proposed counteraction of tax advantage [RSTPA 2014 s 68]
    • Section 69 – Final notice to taxpayer of counteraction of tax advantage [RSTPA 2014 s 69]
    • Section 70 – Counteraction of tax advantages: payment of tax charged etc. [RSTPA 2014 s 70]
    • Section 71 – Assumption of tax advantage [RSTPA 2014 s 71]
  • ▸ General anti-avoidance rule: commencement and transitional provision (s 72)
    • Section 72 – General anti-avoidance rule: commencement and transitional provision [RSTPA 2014 s 72]
▸ PART 6 Tax returns, enquiries and assessments (ss 73-118)
  • ▸ CHAPTER 1 Overview (s 73)
    • Section 73 – Overview [RSTPA 2014 s 73]
  • ▸ CHAPTER 2 Taxpayer duties to keep and preserve records (ss 74-81)
    • Duties to keep records (ss 74-75)
    • Penalties for failing to keep and preserve records (ss 76-80)
    • Duty to keep and preserve records: further provision (s 81)
  • ▸ CHAPTER 3 Tax returns (ss 82-84)
    • Filing dates (s 82)
    • Amendment and correction of returns (ss 83-84)
  • ▸ CHAPTER 4 Revenue Scotland enquiries (ss 85-94)
    • Notice and scope of enquiry (ss 85-86)
    • Amendment of return during enquiry (s 87)
    • Referral during enquiry (ss 88-92)
    • Completion of enquiry (ss 93-94)
  • ▸ CHAPTER 5 Revenue Scotland determinations (ss 95-97)
    • Section 95 – Determination of tax chargeable if no return made [RSTPA 2014 s 95]
    • Section 96 – Determination to have effect as a self-assessment [RSTPA 2014 s 96]
    • Section 97 – Determination superseded by actual self-assessment [RSTPA 2014 s 97]
  • ▸ CHAPTER 6 Revenue Scotland assessments (ss 98-105)
    • Assessment of loss of tax or of excessive repayment (ss 98-101)
    • Conditions for making Revenue Scotland assessments (ss 102-104)
    • Notice of assessment and other procedure (s 105)
  • ▸ CHAPTER 7 Relief in case of excessive assessment or overpaid tax (ss 106-118)
    • Double assessment (s 106)
    • Overpaid tax etc. (s 107)
    • Order changing tax basis not approved (s 108)
    • Defence of unjustified enrichment (s 109-112)
    • Other defences to claims (s 113)
    • Procedure for making claims (ss 114-117)
    • Contract settlements (s 118)
▸ PART 7 Investigatory powers of Revenue Scotland (ss 119-156)
  • ▸ CHAPTER 1 Investigatory powers: introductory (ss 119-122)
    • Overview (s 119)
    • Interpretation (ss 120-122)
  • ▸ CHAPTER 2 Investigatory powers: information and documents (ss 123-134)
    • Section 123 – Power to obtain information and documents from taxpayer [RSTPA 2014 s 123]
    • Section 124 – Power to obtain information and documents from third party [RSTPA 2014 s 124]
    • Section 125 – Approval of taxpayer notices and third party notices [RSTPA 2014 s 125]
    • Section 126 – Copying third party notice to taxpayer [RSTPA 2014 s 126]
    • Section 127 – Power to obtain information and documents about persons whose identity is not known [RSTPA 2014 s 127]
    • Section 128 – Third party notices and notices under section 127: groups of undertakings [RSTPA 2014 s 128]
    • Section 129 – Third party notices and notices under section 127: partnerships [RSTPA 2014 s 129]
    • Section 130 – Power to obtain information about persons whose identity can be ascertained [RSTPA 2014 s 130]
    • Section 131 – Notices [RSTPA 2014 s 131]
    • Section 132 – Complying with information notices [RSTPA 2014 s 132]
    • Section 133 – Producing copies of documents [RSTPA 2014 s 133]
    • Section 134 – Further provision about powers relating to information notices [RSTPA 2014 s 134]
  • ▸ CHAPTER 3 Restrictions on powers in Chapter 2 (ss 135-140)
    • Section 135 – Information notices: general restrictions [RSTPA 2014 s 135]
    • Section 136 – Types of information [RSTPA 2014 s 136]
    • Section 137 – Taxpayer notices following a tax return [RSTPA 2014 s 137]
    • Section 138 – Protection for privileged communications between legal advisers and clients [RSTPA 2014 s 138]
    • Section 139 – Protection for auditors [RSTPA 2014 s 139]
    • Section 140 – Auditors: supplementary [RSTPA 2014 s 140]
  • ▸ CHAPTER 4 Investigatory powers: premises and other property (ss 141-149)
    • Inspection of business premises (ss 141-144)
    • Inspection for valuation etc. (ss 145-146)
    • Approval of tribunal for premises inspections (s 147)
    • Other powers in relation to premises (s 148)
    • Restriction on inspection of documents (s 149)
  • ▸ CHAPTER 5 Further investigatory powers (ss 150-151)
    • Section 150 – Power to copy and remove documents [RSTPA 2014 s 150]
    • Section 151 – Computer records [RSTPA 2014 s 151]
  • ▸ CHAPTER 6 Reviews and appeals against information notices (ss 152-154)
    • Section 152 – Review or appeal against information notices [RSTPA 2014 s 152]
    • Section 153 – Power to modify section 152 [RSTPA 2014 s 153]
    • Section 154 – Disposal of reviews and appeals in relation to information notices [RSTPA 2014 s 154]
  • ▸ CHAPTER 7 Offences relating to information notices (ss 155-156)
    • Section 155 – Offence of concealing etc. documents following information notice [RSTPA 2014 s 155]
    • Section 156 – Offence of concealing etc. documents following information notification [RSTPA 2014 s 156]
▸ PART 8 Penalties (ss 157-216)
  • ▸ CHAPTER 1 Penalties: introductory (ss 157-158)
    • Overview (s 157)
    • Double jeopardy (s 158)
  • ▸ CHAPTER 2 Penalties for failure to make returns or pay tax (ss 159-181)
    • Penalties for failure to make returns (s 159)
    • Amounts of penalties for failure to make returns: LBTT (ss 160-163)
    • Amounts of penalties for failure to make returns: Scottish landfill tax (ss 164-167)
    • Penalties for failure to pay tax (s 168)
    • Amounts of penalties for failure to pay tax: LBTT (s 169)
    • Amounts of penalties for failure to pay tax: Scottish landfill tax (ss 170-173)
    • Amounts of penalties for failure to pay tax: Scottish landfill tax (ss 174-181)
  • ▸ CHAPTER 3 Penalties relating to inaccuracies (ss 182-194)
    • Penalties for inaccuracies in taxpayer documents (ss 182-184)
    • Penalty for inaccuracy attributable to another person (s 185)
    • Penalty for failure to notify under-assessment (s 186)
    • Penalties under Chapter 3: general (ss 187-194)
  • ▸ CHAPTER 4 Penalties relating to investigations (ss 195-208)
    • Penalties for failure to comply or obstruction (ss 195-196)
    • Penalties for inaccurate information or documents (s 197)
    • Penalties for concealing, destroying etc. documents (ss 198-199)
    • Penalties: failure to comply with time limit (s 200)
    • Penalties under Chapter 4: general (ss 201-208)
  • ▸ CHAPTER 5 Other administrative penalties (ss 209-216)
    • Penalties for failure to register for tax etc. (ss 209-210)
    • Penalties under Chapter 5: general (ss 211-216)
▸ PART 9 Interest on payments due to or by Revenue Scotland (ss 217-220)
  • Section 217 – Interest on unpaid tax [RSTPA 2014 s 217]
  • Section 218 – Interest on penalties [RSTPA 2014 s 218]
  • Section 219 – Interest on repayment of tax overpaid etc. [RSTPA 2014 s 219]
  • Section 220 – Rates of interest [RSTPA 2014 s 220]
▸ PART 10 Enforcement of payment of tax (ss 221-231)
  • ▸ CHAPTER 1 Enforcement: general (ss 221-226)
    • Issue of tax demands and receipts (s 221)
    • Fees for payment (s 222)
    • Certification of matters by Revenue Scotland (s 223)
    • Court proceedings (s 224)
    • Summary warrant (s 225)
    • Recovery of penalties and interest (s 226)
  • ▸ CHAPTER 2 Enforcement: powers to obtain contact details for debtors (ss 227-231)
    • Section 227 – Requirement for contact details for debtor [RSTPA 2014 s 227]
    • Section 228 – Power to obtain details [RSTPA 2014 s 228]
    • Section 229 – Reviews and appeals against notices or requirements [RSTPA 2014 s 229]
    • Section 230 – Power to modify section 229 [RSTPA 2014 s 230]
    • Section 231 – Penalty [RSTPA 2014 s 231]
▸ PART 11 Reviews and appeals (ss 232-250)
  • ▸ CHAPTER 1 Introductory (ss 232-233)
    • Overview (s 232)
    • Appealable decisions (s 233)
  • ▸ CHAPTER 2 Reviews (ss 234-240)
    • Review of appealable decisions (ss 234-240)
  • ▸ CHAPTER 3 Appeals (ss 241-244)
    • Section 241 – Right of appeal [RSTPA 2014 s 241]
    • Section 242 – Notice of appeal [RSTPA 2014 s 242]
    • Section 243 – Late notice of appeal [RSTPA 2014 s 243]
    • Section 244 – Disposal of appeal [RSTPA 2014 s 244]
  • ▸ CHAPTER 4 Supplementary (ss 245-250)
    • Section 245 – Reviews and appeals not to postpone recovery of tax [RSTPA 2014 s 245]
    • Section 246 – Settling matters in question by agreement [RSTPA 2014 s 246]
    • Section 247 – Application of this Part to joint buyers [RSTPA 2014 s 247]
    • Section 248 – Application of this Part to trustees [RSTPA 2014 s 248]
    • Section 249 – References to the “tribunal” [RSTPA 2014 s 249]
    • Section 250 – Interpretation [RSTPA 2014 s 250]
▸ PART 12 Final provisions (ss 251-261)
  • ▸ Communications from taxpayers to Revenue Scotland (s 251)
    • Section 251 – Communications from taxpayers to Revenue Scotland [RSTPA 2014 s 251]
  • ▸ Continuity of designated officers’ acts (s 251E)
    • Section 251E – Continuity of designated officers’ acts [RSTPA 2014 s 251E]
  • ▸ Interpretation (ss 252-253)
    • Section 252 – General interpretation [RSTPA 2014 s 252]
    • Section 253 – Index of defined expressions [RSTPA 2014 s 253]
  • ▸ Subordinate legislation (s 254)
    • Section 254 – Subordinate legislation [RSTPA 2014 s 254]
  • ▸ Ancillary provision (s 255)
    • Section 255 – Ancillary provision [RSTPA 2014 s 255]
  • ▸ Modification of enactments (s 256)
    • Section 256 – Minor and consequential modifications of enactments [RSTPA 2014 s 256]
  • ▸ Crown application (ss 257-259)
    • Section 257 – Crown application: criminal offences [RSTPA 2014 s 257]
    • Section 258 – Crown application: powers of entry [RSTPA 2014 s 258]
    • Section 259 – Crown application: Her Majesty [RSTPA 2014 s 259]
  • ▸ Commencement and short title (ss 260-261)
    • Section 260 – Commencement [RSTPA 2014 s 260]
    • Section 261 – Short title [RSTPA 2014 s 261]
▸ SCHEDULE 1 Revenue Scotland
  • ▸ Membership
    • 1.(1) Revenue Scotland is to consist of no fewer than... [RSTPA 2014 Sch 1 para 1]
  • ▸ Disqualification
    • 2.(1) A person may not be appointed as a member... [RSTPA 2014 Sch 1 para 2]
  • ▸ Removal of members
    • 3.The Scottish Ministers may, by giving notice in writing, remove... [RSTPA 2014 Sch 1 para 3]
  • ▸ Remuneration and expenses
    • 4.(1) Revenue Scotland may pay to— (a) its members, and... [RSTPA 2014 Sch 1 para 4]
  • ▸ Committees
    • 5.(1) Revenue Scotland may establish committees for any purpose relating... [RSTPA 2014 Sch 1 para 5]
  • ▸ Procedure
    • 6.(1) Revenue Scotland may regulate its own procedure (including quorum)... [RSTPA 2014 Sch 1 para 6]
  • ▸ Internal delegation by Revenue Scotland
    • 7.(1) Revenue Scotland may authorise— (a) a member, [RSTPA 2014 Sch 1 para 7]
  • ▸ Chief executive and other staff
    • 8.(1) Revenue Scotland is to employ a chief executive. [RSTPA 2014 Sch 1 para 8]
  • ▸ Powers
    • 9. In addition to any other powers it has, Revenue Scotland... [RSTPA 2014 Sch 1 para 9]
▸ SCHEDULE 2 The Scottish Tax Tribunals
  • ▸ PART 1 Appointment of members
    • President of the Tax Tribunals: eligibility for appointment
    • First-tier Tribunal: ordinary members
    • First-tier Tribunal: legal members
    • Upper Tribunal: legal members
    • Disqualification from office
    • Eligibility under regulations
  • ▸ PART 2 Conditions of membership etc.
    • Application of this Part
    • Initial period of office
    • Reappointment
    • Appointment to position of President
    • Termination of appointment
    • Pensions etc.
    • Oaths
    • Other conditions
  • ▸ PART 3 Conduct and discipline
    • Application of this Part
    • Conduct Rules
    • Reprimand etc.
    • Suspension of membership
    • Judicial Complaints Reviewer
  • ▸ PART 4 Fitness and removal
    • Application of this Part
    • Constitution and procedure
    • Composition and remuneration
    • Proceedings before fitness assessment tribunal
    • Suspension during investigation
    • Report and removal
    • Application of this Part to the President of the Tax Tribunals
    • Interpretation
▸ SCHEDULE 4 Minor and consequential modifications
  • ▸ Debtors (Scotland) Act 1987
    • 1.(1) The Debtors (Scotland) Act 1987 (c.18) is amended as... [RSTPA 2014 Sch 4 para 1]
  • ▸ Environment Act 1995
    • 2.(1) The Environment Act 1995 (c.25) is amended as follows.... [RSTPA 2014 Sch 4 para 2]
  • ▸ Public Finance and Accountability (Scotland) Act 2000
    • 3. In section 9(1) of the Public Finance and Accountability (Scotland)... [RSTPA 2014 Sch 4 para 3]
  • ▸ Ethical Standards in Public Life etc. (Scotland) Act 2000
    • 4. In the Ethical Standards in Public Life etc. (Scotland) Act... [RSTPA 2014 Sch 4 para 4]
  • ▸ Freedom of Information (Scotland) Act 2002
    • 5. In the Freedom of Information (Scotland) Act 2002 (asp 13),... [RSTPA 2014 Sch 4 para 5]
  • ▸ Public Appointments and Public Bodies etc. (Scotland) Act 2003
    • 6. In the Public Appointments and Public Bodies etc. (Scotland) Act... [RSTPA 2014 Sch 4 para 6]
  • ▸ Public Services Reform (Scotland) Act 2010
    • 7. In the Public Services Reform (Scotland) Act 2010 (asp 8),... [RSTPA 2014 Sch 4 para 7]
  • ▸ Public Records (Scotland) Act 2011
    • 8. In the Public Records (Scotland) Act 2011 (asp 12), in... [RSTPA 2014 Sch 4 para 8]
  • ▸ Land and Buildings Transaction Tax (Scotland) Act 2013
    • 9.(1) The LBTT(S) Act 2013 is amended as follows. [RSTPA 2014 Sch 4 para 9]
  • ▸ Landfill Tax (Scotland) Act 2014
    • 10.(1) The LT(S) Act 2014 is amended as follows. [RSTPA 2014 Sch 4 para 10]
  • ▸ Tribunals (Scotland) Act 2014
    • 11.(1) The Tribunals (Scotland) Act 2014 (asp 10) is amended... [RSTPA 2014 Sch 4 para 11]
  • ▸ Procurement Reform (Scotland) Act 2014
    • 12. In the Procurement Reform (Scotland) Act 2014 (asp 12), in... [RSTPA 2014 Sch 4 para 12]
SCHEDULE 5 Index of defined expressions
PART 4 The Scottish Tax Tribunals / CHAPTER 2 Establishment and leadership / Establishment

Establishment (s 21)

Contents

  • Section 21 – The First-tier Tax Tribunal for Scotland and the Upper Tax Tribunal for Scotland [RSTPA 2014 s 21] Section commentary

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