Revenue Scotland and Tax Powers Act 2014

  1. Introductory Text

  2. PART 1 Overview of Act

    1. 1.Overview of Act

  3. PART 2 Revenue Scotland

    1. Establishment of Revenue Scotland

      1. 2.Revenue Scotland

    2. Functions of Revenue Scotland

      1. 3.Functions of Revenue Scotland

    3. Delegation of Revenue Scotland functions

      1. 4.Delegation of functions by Revenue Scotland

    4. Money

      1. 5.Payments into the Scottish Consolidated Fund

      2. 6.Rewards

    5. Independence of Revenue Scotland

      1. 7.Independence of Revenue Scotland

    6. Ministerial guidance

      1. 8.Ministerial guidance

    7. Provision of information, advice or assistance to Ministers

      1. 9.Provision of information, advice or assistance to the Scottish Ministers

    8. Charter of standards and values

      1. 10.Charter of standards and values

    9. Corporate plan

      1. 11.Corporate plan

    10. Annual report

      1. 12.Annual report

  4. PART 3 Information

    1. Use of information by Revenue Scotland etc.

      1. 13.Use of information by Revenue Scotland and other persons

    2. Protected taxpayer information

      1. 14.Protected taxpayer information

      2. 15.Confidentiality of protected taxpayer information

      3. 16.Protected taxpayer information: declaration of confidentiality

    3. Other limits on use and disclosure of information

      1. 17.Disclosure of information prohibited or restricted by statute or agreement

      2. 18.Protected taxpayer information: use by the Keeper

    4. Offence of wrongful disclosure

      1. 19.Wrongful disclosure of protected taxpayer information

  5. PART 4 The Scottish Tax Tribunals

    1. CHAPTER 1 Introductory

      1. 20.Overview

    2. CHAPTER 2 Establishment and leadership

      1. Establishment

        1. 21.The First-tier Tax Tribunal for Scotland and the Upper Tax Tribunal for Scotland

      2. Leadership

        1. 22.President of the Tax Tribunals

        2. 23.Functions of the President of the Tax Tribunals

        3. 24.Business arrangements

        4. 25.Temporary President

    3. CHAPTER 3 Membership

      1. Membership of Tax Tribunals

        1. 26.Members

      2. Judicial members

        1. 27.Judicial members

      3. Status and capacity

        1. 28.Status and capacity of members

    4. CHAPTER 4 Decision-making and composition

      1. Decision-making and composition: general

        1. 29.Decisions in the First-tier Tribunal

        2. 30.Decisions in the Upper Tribunal

        3. 31.Composition of the Tribunals

      2. Decisions by two or more members

        1. 32.Voting for decisions

        2. 33.Chairing members

    5. CHAPTER 5 Appeal of decisions

      1. Appeal from First-tier Tribunal

        1. 34.Appeal from the First-tier Tribunal

        2. 35.Disposal of an appeal under section 34

      2. Appeal from Upper Tribunal

        1. 36.Appeal from the Upper Tribunal

        2. 37.Disposal of an appeal under section 36

        3. 38.Procedure on second appeal

      3. Further provision on permission to appeal

        1. 39.Process for permission

    6. CHAPTER 6 Special jurisdiction

      1. 40.Judicial review cases

      2. 41.Procedural steps where petition remitted

      3. 42.Decision on remittal

      4. 43.Additional matters

      5. 44.Meaning of judicial review

    7. CHAPTER 7 Powers and enforcement

      1. 45.Venue for hearings

      2. 46.Conduct of cases

      3. 47.Enforcement of decisions

      4. 48.Award of expenses

      5. 49.Additional powers

      6. 50.Offences in relation to proceedings

    8. CHAPTER 8 Practice and procedure

      1. Tribunal rules: general

        1. 51.Tribunal rules

        2. 52.Exercise of functions

        3. 53.Extent of rule-making

      2. Particular matters

        1. 54.Proceedings and steps

        2. 55.Hearings in cases

        3. 56.Evidence and decisions

      3. Issuing directions

        1. 57.Practice directions

    9. CHAPTER 9 Administration

      1. 58.Administrative support

      2. 59.Guidance

      3. 60.Annual reporting

    10. CHAPTER 10 Interpretation

      1. 61.Interpretation

  6. PART 5 The general anti-avoidance rule

    1. Introductory

      1. 62.The general anti-avoidance rule: introductory

    2. Artificial tax avoidance arrangements

      1. 63.Tax avoidance arrangements

      2. 64.Meaning of “artificial”

      3. 65.Meaning of “tax advantage”

    3. Counteracting tax advantages

      1. 66.Counteracting tax advantages

      2. 67.Proceedings in connection with the general anti-avoidance rule

      3. 68.Notice to taxpayer of proposed counteraction of tax advantage

      4. 69.Final notice to taxpayer of counteraction of tax advantage

      5. 70.Counteraction of tax advantages: payment of tax charged etc.

      6. 71.Assumption of tax advantage

    4. General anti-avoidance rule: commencement and transitional provision

      1. 72.General anti-avoidance rule: commencement and transitional provision

  7. PART 6 Tax returns, enquiries and assessments

    1. CHAPTER 1 Overview

      1. 73.Overview

    2. CHAPTER 2 Taxpayer duties to keep and preserve records

      1. Duties to keep records

        1. 74.Duty to keep and preserve records

        2. 75.Preservation of information etc.

      2. Penalties for failing to keep and preserve records

        1. 76.Penalty for failure to keep and preserve records

        2. 77.Reasonable excuse for failure to keep and preserve records

        3. 78.Assessment of penalties under section 76

        4. 79.Enforcement of penalties under section 76

        5. 80.Power to change penalty provisions in sections 76 to 79

      3. Duty to keep and preserve records: further provision

        1. 81.Further provision: land and buildings transaction tax

    3. CHAPTER 3 Tax returns

      1. Filing dates

        1. 82.Meaning of “filing date”

      2. Amendment and correction of returns

        1. 83.Amendment of return by taxpayer

        2. 84.Correction of return by Revenue Scotland

    4. CHAPTER 4 Revenue Scotland enquiries

      1. Notice and scope of enquiry

        1. 85.Notice of enquiry

        2. 86.Scope of enquiry

      2. Amendment of return during enquiry

        1. 87.Amendment of self-assessment during enquiry to prevent loss of tax

      3. Referral during enquiry

        1. 88.Referral of questions to appropriate tribunal during enquiry

        2. 89.Withdrawal of notice of referral

        3. 90.Effect of referral on enquiry

        4. 91.Effect of determination

        5. 92.“Appropriate tribunal”

      4. Completion of enquiry

        1. 93.Completion of enquiry

        2. 94.Direction to complete enquiry

    5. CHAPTER 5 Revenue Scotland determinations

      1. 95.Determination of tax chargeable if no return made

      2. 96.Determination to have effect as a self-assessment

      3. 97.Determination superseded by actual self-assessment

    6. CHAPTER 6 Revenue Scotland assessments

      1. Assessment of loss of tax or of excessive repayment

        1. 98.Assessment where loss of tax

        2. 99.Assessment to recover excessive repayment of tax

        3. 100.References to “Revenue Scotland assessment”

        4. 101.References to the “taxpayer”

      2. Conditions for making Revenue Scotland assessments

        1. 102.Conditions for making Revenue Scotland assessments

        2. 103.Time limits for Revenue Scotland assessments

        3. 104.Losses brought about carelessly or deliberately

      3. Notice of assessment and other procedure

        1. 105.Assessment procedure

    7. CHAPTER 7 Relief in case of excessive assessment or overpaid tax

      1. Double assessment

        1. 106.Relief in case of double assessment

      2. Overpaid tax etc.

        1. 107.Claim for relief for overpaid tax etc.

      3. Order changing tax basis not approved

        1. 108.Claim for repayment if order changing tax basis not approved

      4. Defence of unjustified enrichment

        1. 109.Defence to certain claims for relief under section 107 or 108

        2. 110.Unjustified enrichment: further provision

        3. 111.Unjustified enrichment: reimbursement arrangements

        4. 112.Reimbursement arrangements: penalties

      5. Other defences to claims

        1. 113.Cases in which Revenue Scotland need not give effect to a claim

      6. Procedure for making claims

        1. 114.Procedure for making claims etc.

        2. 115.Time-limit for making claims

        3. 116.The claimant: partnerships

        4. 117.Assessment of claimant in connection with claim

      7. Contract settlements

        1. 118.Contract settlements

  8. PART 7 Investigatory powers of Revenue Scotland

    1. CHAPTER 1 Investigatory powers: introductory

      1. Overview

        1. 119.Investigatory powers of Revenue Scotland: overview

      2. Interpretation

        1. 120.Meaning of “tax position”

        2. 121.Meaning of “carrying on a business”

        3. 122.Meaning of “statutory records”

    2. CHAPTER 2 Investigatory powers: information and documents

      1. 123.Power to obtain information and documents from taxpayer

      2. 124.Power to obtain information and documents from third party

      3. 125.Approval of taxpayer notices and third party notices

      4. 126.Copying third party notice to taxpayer

      5. 127.Power to obtain information and documents about persons whose identity is not known

      6. 128.Third party notices and notices under section 127: groups of undertakings

      7. 129.Third party notices and notices under section 127: partnerships

      8. 130.Power to obtain information about persons whose identity can be ascertained

      9. 131.Notices

      10. 132.Complying with information notices

      11. 133.Producing copies of documents

      12. 134.Further provision about powers relating to information notices

    3. CHAPTER 3 Restrictions on powers in Chapter 2

      1. 135.Information notices: general restrictions

      2. 136.Types of information

      3. 137.Taxpayer notices following a tax return

      4. 138.Protection for privileged communications between legal advisers and clients

      5. 139.Protection for auditors

      6. 140.Auditors: supplementary

    4. CHAPTER 4 Investigatory powers: premises and other property

      1. Inspection of business premises

        1. 141.Power to inspect business premises

        2. 142.Power to inspect business premises of involved third parties

        3. 143.Carrying out inspections under section 141 or 142

        4. 144.Carrying out inspections under section 141 or 142: further provision

      2. Inspection for valuation etc.

        1. 145.Power to inspect property for valuation etc.

        2. 146.Carrying out inspections under section 145

      3. Approval of tribunal for premises inspections

        1. 147.Approval of tribunal for premises inspections

      4. Other powers in relation to premises

        1. 148.Power to mark assets and to record information

      5. Restriction on inspection of documents

        1. 149.Restriction on inspection of documents

    5. CHAPTER 5 Further investigatory powers

      1. 150.Power to copy and remove documents

      2. 151.Computer records

    6. CHAPTER 6 Reviews and appeals against information notices

      1. 152.Review or appeal against information notices

      2. 153.Power to modify section 152

      3. 154.Disposal of reviews and appeals in relation to information notices

    7. CHAPTER 7 Offences relating to information notices

      1. 155.Offence of concealing etc. documents following information notice

      2. 156.Offence of concealing etc. documents following information notification

  9. PART 8 Penalties

    1. CHAPTER 1 Penalties: introductory

      1. Overview

        1. 157.Penalties: overview

      2. Double jeopardy

        1. 158.Double jeopardy

    2. CHAPTER 2 Penalties for failure to make returns or pay tax

      1. Penalties for failure to make returns

        1. 159.Penalty for failure to make returns

      2. Amounts of penalties for failure to make returns: LBTT

        1. 160.Land and buildings transaction tax: first penalty for failure to make return

        2. 161.Land and buildings transaction tax: 3 month penalty for failure to make return

        3. 162.Land and buildings transaction tax: 6 month penalty for failure to make return

        4. 163.Land and buildings transaction tax: 12 month penalty for failure to make return

      3. Amounts of penalties for failure to make returns: Scottish landfill tax

        1. 164.Scottish landfill tax: first penalty for failure to make return

        2. 165.Scottish landfill tax: multiple failures to make return

        3. 166.Scottish landfill tax: 6 month penalty for failure to make return

        4. 167.Scottish landfill tax: 12 month penalty for failure to make return

      4. Penalties for failure to pay tax

        1. 168.Penalty for failure to pay tax

      5. Amounts of penalties for failure to pay tax: LBTT

        1. 169.Land and buildings transaction tax: amounts of penalties for failure to pay tax

      6. Amounts of penalties for failure to pay tax: Scottish landfill tax

        1. 170.Scottish landfill tax: first penalty for failure to pay tax

        2. 171.Scottish landfill tax: penalties for multiple failures to pay tax

        3. 172.Scottish landfill tax: 6 month penalty for failure to pay tax

        4. 173.Scottish landfill tax: 12 month penalty for failure to pay tax

      7. Penalties under Chapter 2: general

        1. 174.Interaction of penalties under Chapter 2 with other penalties

        2. 175.Reduction in penalty under sections 159 to 167 for disclosure

        3. 176.Suspension of penalty under sections 168 to 173 during currency of agreement for deferred payment

        4. 177.Special reduction in penalty under Chapter 2

        5. 178.Reasonable excuse for failure to make return or pay tax

        6. 179.Assessment of penalties under Chapter 2

        7. 180.Time limit for assessment of penalties under Chapter 2

        8. 181.Power to change penalty provisions in Chapter 2

    3. CHAPTER 3 Penalties relating to inaccuracies

      1. Penalties for inaccuracies in taxpayer documents

        1. 182.Penalty for inaccuracy in taxpayer document

        2. 183.Amount of penalty for inaccuracy in taxpayer document

        3. 184.Suspension of penalty for careless inaccuracy under section 182

      2. Penalty for inaccuracy attributable to another person

        1. 185.Penalty for inaccuracy in taxpayer document attributable to another person

      3. Penalty for failure to notify under-assessment

        1. 186.Penalty for failure to notify under-assessment

      4. Penalties under Chapter 3: general

        1. 187.Potential lost revenue: normal rule

        2. 188.Potential lost revenue: multiple errors

        3. 189.Potential lost revenue: losses

        4. 190.Potential lost revenue: delayed tax

        5. 191.Special reduction in penalty under this Chapter

        6. 192.Reduction in penalty under this Chapter for disclosure

        7. 193.Assessment of penalties under this Chapter

        8. 194.Power to change penalty provisions in Chapter 3

    4. CHAPTER 4 Penalties relating to investigations

      1. Penalties for failure to comply or obstruction

        1. 195.Penalties for failure to comply or obstruction

        2. 196.Daily default penalties for failure to comply or obstruction

      2. Penalties for inaccurate information or documents

        1. 197.Penalties for inaccurate information or documents

      3. Penalties for concealing, destroying etc. documents

        1. 198.Concealing, destroying etc. documents following information notice

        2. 199.Concealing, destroying etc. documents following information notification

      4. Penalties: failure to comply with time limit

        1. 200.Failure to comply with time limit

      5. Penalties under Chapter 4: general

        1. 201.Reasonable excuse for failure to comply or obstruction

        2. 202.Assessment of penalties under sections 195, 196 and 197

        3. 203.Enforcement of penalties under sections 195, 196 and 197

        4. 204.Increased daily default penalty

        5. 205.Enforcement of increased daily default penalty

        6. 206.Tax-related penalty

        7. 207.Enforcement of tax-related penalty

        8. 208.Power to change penalty provisions in Chapter 4

    5. CHAPTER 5 Other administrative penalties

      1. Penalties for failure to register for tax etc.

        1. 209.Penalty for failure to register for tax etc.

        2. 210.Amount of penalty for failure to register for tax etc.

      2. Penalties under Chapter 5: general

        1. 211.Interaction of penalties under section 209 with other penalties

        2. 212.Reduction in penalty under section 209 for disclosure

        3. 213.Special reduction in penalty under section 209

        4. 214.Reasonable excuse for failure to register for tax etc.

        5. 215.Assessment of penalties under section 209

        6. 216.Power to change penalty provisions in Chapter 5

  10. PART 9 Interest on payments due to or by Revenue Scotland

    1. 217.Interest on unpaid tax

    2. 218.Interest on penalties

    3. 219.Interest on repayment of tax overpaid etc.

    4. 220.Rates of interest

  11. PART 10 Enforcement of payment of tax

    1. CHAPTER 1 Enforcement: general

      1. Issue of tax demands and receipts

        1. 221.Issue of tax demands and receipts

      2. Fees for payment

        1. 222.Fees for payment

      3. Certification of matters by Revenue Scotland

        1. 223.Certification of matters by Revenue Scotland

      4. Court proceedings

        1. 224.Court proceedings

      5. Summary warrant

        1. 225.Summary warrant

      6. Recovery of penalties and interest

        1. 226.Recovery of penalties and interest

    2. CHAPTER 2 Enforcement: powers to obtain contact details for debtors

      1. 227.Requirement for contact details for debtor

      2. 228.Power to obtain details

      3. 229.Reviews and appeals against notices or requirements

      4. 230.Power to modify section 229

      5. 231.Penalty

  12. PART 11 Reviews and appeals

    1. CHAPTER 1 Introductory

      1. Overview

        1. 232.Overview

      2. Appealable decisions

        1. 233.Appealable decisions

    2. CHAPTER 2 Reviews

      1. Review of appealable decisions

        1. 234.Right to request review

        2. 235.Notice of review

        3. 236.Late notice of review

        4. 237.Duty of Revenue Scotland to carry out review

        5. 238.Nature of review etc.

        6. 239.Notification of conclusions of review

        7. 240.Effect of conclusions of review

    3. CHAPTER 3 Appeals

      1. 241.Right of appeal

      2. 242.Notice of appeal

      3. 243.Late notice of appeal

      4. 244.Disposal of appeal

    4. CHAPTER 4 Supplementary

      1. 245.Reviews and appeals not to postpone recovery of tax

      2. 246.Settling matters in question by agreement

      3. 247.Application of this Part to joint buyers

      4. 248.Application of this Part to trustees

      5. 249.References to the “tribunal”

      6. 250.Interpretation

  13. PART 12 Final provisions

    1. Communications from taxpayers to Revenue Scotland

      1. 251.Communications from taxpayers to Revenue Scotland

    2. Interpretation

      1. 252.General interpretation

      2. 253.Index of defined expressions

    3. Subordinate legislation

      1. 254.Subordinate legislation

    4. Ancillary provision

      1. 255.Ancillary provision

    5. Modification of enactments

      1. 256.Minor and consequential modifications of enactments

    6. Crown application

      1. 257.Crown application: criminal offences

      2. 258.Crown application: powers of entry

      3. 259.Crown application: Her Majesty

    7. Commencement and short title

      1. 260.Commencement

      2. 261.Short title

    1. SCHEDULE 1

      Revenue Scotland

      1. Membership

        1. 1.(1) Revenue Scotland is to consist of no fewer than...

      2. Disqualification

        1. 2.(1) A person may not be appointed as a member...

      3. Removal of members

        1. 3.The Scottish Ministers may, by giving notice in writing, remove...

      4. Remuneration and expenses

        1. 4.(1) Revenue Scotland may pay to— (a) its members, and...

      5. Committees

        1. 5.(1) Revenue Scotland may establish committees for any purpose relating...

      6. Procedure

        1. 6.(1) Revenue Scotland may regulate its own procedure (including quorum)...

      7. Internal delegation by Revenue Scotland

        1. 7.(1) Revenue Scotland may authorise— (a) a member,

      8. Chief executive and other staff

        1. 8.(1) Revenue Scotland is to employ a chief executive.

      9. Powers

        1. 9.In addition to any other powers it has, Revenue Scotland...

    2. SCHEDULE 2

      The Scottish Tax Tribunals

      1. PART 1 Appointment of members

        1. President of the Tax Tribunals: eligibility for appointment

          1. 1.The Scottish Tax Tribunals

        2. First-tier Tribunal: ordinary members

          1. 2.The Scottish Tax Tribunals

        3. First-tier Tribunal: legal members

          1. 3.The Scottish Tax Tribunals

          2. 4.The Scottish Tax Tribunals

        4. Upper Tribunal: legal members

          1. 5.The Scottish Tax Tribunals

          2. 6.The Scottish Tax Tribunals

        5. Disqualification from office

          1. 7.The Scottish Tax Tribunals

        6. Eligibility under regulations

          1. 8.The Scottish Tax Tribunals

          2. 9.The Scottish Tax Tribunals

      2. PART 2 Conditions of membership etc.

        1. Application of this Part

          1. 10.The Scottish Tax Tribunals

        2. Initial period of office

          1. 11.The Scottish Tax Tribunals

        3. Reappointment

          1. 12.The Scottish Tax Tribunals

          2. 13.The Scottish Tax Tribunals

          3. 14.The Scottish Tax Tribunals

        4. Appointment to position of President

          1. 15.The Scottish Tax Tribunals

        5. Termination of appointment

          1. 16.The Scottish Tax Tribunals

        6. Pensions etc.

          1. 17.The Scottish Tax Tribunals

        7. Oaths

          1. 18.The Scottish Tax Tribunals

        8. Other conditions

          1. 19.The Scottish Tax Tribunals

      3. PART 3 Conduct and discipline

        1. Application of this Part

          1. 20.The Scottish Tax Tribunals

        2. Conduct Rules

          1. 21.The Scottish Tax Tribunals

          2. 22.The Scottish Tax Tribunals

          3. 23.The Scottish Tax Tribunals

        3. Reprimand etc.

          1. 24.The Scottish Tax Tribunals

          2. 25.The Scottish Tax Tribunals

        4. Suspension of membership

          1. 26.The Scottish Tax Tribunals

          2. 27.The Scottish Tax Tribunals

        5. Judicial Complaints Reviewer

          1. 28.The Scottish Tax Tribunals

          2. 29.The Scottish Tax Tribunals

      4. PART 4 Fitness and removal

        1. Application of this Part

          1. 30.The Scottish Tax Tribunals

        2. Constitution and procedure

          1. 31.The Scottish Tax Tribunals

          2. 32.The Scottish Tax Tribunals

        3. Composition and remuneration

          1. 33.The Scottish Tax Tribunals

          2. 34.The Scottish Tax Tribunals

        4. Proceedings before fitness assessment tribunal

          1. 35.The Scottish Tax Tribunals

          2. 36.The Scottish Tax Tribunals

        5. Suspension during investigation

          1. 37.The Scottish Tax Tribunals

          2. 38.The Scottish Tax Tribunals

          3. 39.The Scottish Tax Tribunals

        6. Report and removal

          1. 40.The Scottish Tax Tribunals

          2. 41.The Scottish Tax Tribunals

        7. Application of this Part to the President of the Tax Tribunals

          1. 42.The Scottish Tax Tribunals

        8. Interpretation

          1. 43.The Scottish Tax Tribunals

    3. SCHEDULE 3

      Claims for relief from double assessment and for repayment

      1. Introduction

        1. 1.This schedule applies to a claim under section 106, 107...

      2. Making of claims

        1. 2.(1) A claim must be made in such form as...

      3. Duty to keep and preserve records

        1. 3.(1) A person who wishes to make a claim must—...

      4. Preservation of information etc.

        1. 4.The duty under paragraph 3 to preserve records may be...

      5. Penalty for failure to keep and preserve records

        1. 5.(1) A person (“P”) who fails to comply with paragraph...

      6. Reasonable excuse for failure to keep and preserve records

        1. 6.(1) If P satisfies Revenue Scotland or (on appeal) the...

      7. Assessment of penalties under paragraph 5

        1. 7.(1) Where a person becomes liable for a penalty under...

      8. Enforcement of penalties under paragraph 5

        1. 8.(1) A penalty under paragraph 5 must be paid—

      9. Power to change penalty provisions in paragraphs 5 to 8

        1. 9.(1) The Scottish Ministers may by regulations make provision (or...

      10. Amendment of claim by claimant

        1. 10.(1) The claimant may amend the claim by notice to...

      11. Correction of claim by Revenue Scotland

        1. 11.(1) Revenue Scotland may by notice to the claimant amend...

      12. Giving effect to claims and amendments

        1. 12.(1) As soon as practicable after a claim is made,...

      13. Notice of enquiry

        1. 13.(1) Revenue Scotland may enquire into a person's claim or...

      14. Completion of enquiry

        1. 14.(1) An enquiry under paragraph 13 is completed—

      15. Direction to complete enquiry

        1. 15.(1) The claimant may apply to the tribunal for a...

      16. Giving effect to amendments under paragraph 14

        1. 16.(1) Within 30 days after the date of issue of...

      17. Appeals against amendments under paragraph 14

        1. 17.(1) An appeal may be brought against a conclusion stated...

    4. SCHEDULE 4

      Minor and consequential modifications

      1. Debtors (Scotland) Act 1987

        1. 1.(1) The Debtors (Scotland) Act 1987 (c.18) is amended as...

      2. Environment Act 1995

        1. 2.(1) The Environment Act 1995 (c.25) is amended as follows....

      3. Public Finance and Accountability (Scotland) Act 2000

        1. 3.In section 9(1) of the Public Finance and Accountability (Scotland)...

      4. Ethical Standards in Public Life etc. (Scotland) Act 2000

        1. 4.In the Ethical Standards in Public Life etc. (Scotland) Act...

      5. Freedom of Information (Scotland) Act 2002

        1. 5.In the Freedom of Information (Scotland) Act 2002 (asp 13),...

      6. Public Appointments and Public Bodies etc. (Scotland) Act 2003

        1. 6.In the Public Appointments and Public Bodies etc. (Scotland) Act...

      7. Public Services Reform (Scotland) Act 2010

        1. 7.In the Public Services Reform (Scotland) Act 2010 (asp 8),...

      8. Public Records (Scotland) Act 2011

        1. 8.In the Public Records (Scotland) Act 2011 (asp 12), in...

      9. Land and Buildings Transaction Tax (Scotland) Act 2013

        1. 9.(1) The LBTT(S) Act 2013 is amended as follows.

      10. Landfill Tax (Scotland) Act 2014

        1. 10.(1) The LT(S) Act 2014 is amended as follows.

      11. Tribunals (Scotland) Act 2014

        1. 11.(1) The Tribunals (Scotland) Act 2014 (asp 10) is amended...

      12. Procurement Reform (Scotland) Act 2014

        1. 12.In the Procurement Reform (Scotland) Act 2014 (asp 12), in...

    5. SCHEDULE 5

      Index of defined expressions