Revenue Scotland and Tax Powers Act 2014 section 252

General interpretation

Section 252 provides definitions for key terms used throughout the Revenue Scotland and Tax Powers Act 2014.

• The Act defines abbreviations for two related Scottish tax statutes: the Land and Buildings Transaction Tax (Scotland) Act 2013 and the Landfill Tax (Scotland) Act 2014.
• A "designated officer" is a member of Revenue Scotland's staff, or another person, who has been formally designated by Revenue Scotland to carry out functions under the Act.
• Several procedural terms are defined by reference to other sections of the Act, including "information notice," "notice of appeal," "notice of review," "Revenue Scotland determination," and "tribunal."
• These definitions apply consistently wherever the terms appear in the Act, ensuring uniform interpretation across all its provisions.