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This is the original version (as it was originally enacted).
(1)This section, sections 254, 255, 257, 258, 259 and 261 and paragraphs 9(12) and 10(14) of schedule 4 come into force on the day after Royal Assent.
(2)The other provisions of this Act come into force on such day as the Scottish Ministers may by order appoint.
(3)An order under subsection (2) may include transitional, transitory or saving provision.
The short title of this Act is the Revenue Scotland and Tax Powers Act 2014.
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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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