Revenue Scotland and Tax Powers Act 2014 section 259

Crown application: Her Majesty

Section 259 confirms that the provisions of the Revenue Scotland and Tax Powers Act 2014 do not apply to Her Majesty in a personal capacity.

  • The Act generally applies to the Crown, but this section creates a specific exception for Her Majesty acting in a private capacity
  • This means that Her Majesty's personal financial affairs and private transactions are not subject to the provisions of this Act
  • The distinction is between Her Majesty acting in an official capacity (where the Act applies) and acting in a private capacity (where it does not)
  • This is a standard provision found in many pieces of UK and Scottish legislation, reflecting the constitutional position of the Sovereign

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