Revenue Scotland and Tax Powers Act 2014 section 260

Commencement

Section 260 specifies when the various provisions of the Revenue Scotland and Tax Powers Act 2014 come into legal force.

  • Certain core provisions, including this section itself, the short title, subordinate legislation powers, ancillary provision powers, and Crown application rules, came into force the day after Royal Assent.
  • Specific amendments to the Land and Buildings Transaction Tax (Scotland) Act 2013 and the Landfill Tax (Scotland) Act 2014 also came into force the day after Royal Assent.
  • All remaining provisions of the Act come into force on whatever date the Scottish Ministers decide, by means of a commencement order.
  • Any such commencement order may include transitional, transitory, or saving provisions to manage the changeover smoothly.

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