Revenue Scotland and Tax Powers Act 2014 Schedule 5

Index of defined expressions

Schedule 5 provides a comprehensive glossary directing users to where key terms used throughout the Act are formally defined.

• The schedule acts as a quick-reference index, listing each defined expression alphabetically alongside the section or paragraph where its meaning is set out.
• Definitions cover the main institutions involved, including Revenue Scotland, SEPA, the Keeper, the Scottish Tax Tribunals, and the Lord President.
• Key procedural terms are defined, such as filing date, closure notice, notice of enquiry, information notice, taxpayer notice, and Revenue Scotland assessment and determination.
• The index also covers terms relating to reviews and appeals (such as appealable decision, appellant, notice of appeal, notice of review, settlement agreement, and matter in question) and investigatory powers (such as business premises, business assets, business documents, statutory records, and tax position).

---