Revenue Scotland and Tax Powers Act 2014 section 254

Subordinate legislation

Section 254 sets out the parliamentary procedures that apply when Scottish Ministers make orders or regulations under the Act, and what those orders and regulations may contain.

• The default rule is that orders and regulations under the Act are subject to the negative procedure, meaning the Scottish Parliament can annul them but does not need to approve them in advance.
• Certain orders and regulations covering sensitive matters — such as tribunal composition, penalty provisions, interest rates, and appealable decisions — must instead follow the affirmative procedure, requiring advance approval by the Scottish Parliament.
• Orders made under the ancillary powers provision (section 255) that add to, replace, or remove text from an Act also require the affirmative procedure.
• Orders and regulations may make different provision for different purposes (including different devolved taxes) and may include incidental, supplementary, consequential, transitional, transitory, or saving provisions.

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