Revenue Scotland and Tax Powers Act 2014 section 253

Index of defined expressions

Section 253 directs readers to Schedule 5 of the Act, which provides a comprehensive index of all defined terms and expressions used throughout the legislation.

• Schedule 5 of the Act contains an index of all defined expressions
• The index covers terms that are specifically defined or otherwise explained within the Act
• This serves as a reference tool to help readers locate the meaning of key terms used in the legislation
• Using the index ensures consistent interpretation of terminology across all provisions of the Act