What did section 60 of the Revenue Scotland and Tax Powers Act 2014 originally require?

Section 60 originally imposed an annual reporting obligation on Revenue Scotland, requiring it to prepare and publish annual reports on the exercise of its functions. This ensured transparency and accountability regarding how Revenue Scotland carried out its statutory duties under United Kingdom law.

Has section 60 of the Revenue Scotland and Tax Powers Act 2014 been repealed?

Yes, section 60 has been wholly repealed and is no longer in force. The repeal was effected by The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 (SSI 2017/108). The legislative text now shows only dots, indicating that nothing of this section remains in effect.

Do accountants need to take any action regarding section 60 of RSTPA 2014?

No, accountants and tax practitioners do not need to take any action in relation to section 60, as it no longer has any legal effect. Any current requirements for Revenue Scotland to report annually on its activities will be found in other applicable legislation that replaced this provision.

Where can Revenue Scotland's current annual reporting obligations be found?

Revenue Scotland's current annual reporting duties are dealt with under other legislative provisions that replaced section 60 following the 2017 regulations. Practitioners wishing to understand current reporting requirements should consult the provisions enacted after The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017.

Revenue Scotland and Tax Powers Act 2014 section 60

Annual reporting

Section 60 required Revenue Scotland to prepare and publish annual reports on the exercise of its functions, but has been repealed.

Section 60 originally imposed an annual reporting obligation on Revenue Scotland
The section has been repealed in its entirety and is no longer in force
The repeal was effected by The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017
Annual reporting requirements for Revenue Scotland are now dealt with under other legislative provisions

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