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Revenue Scotland and Tax Powers Act 2014
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- Acts of the Scottish Parliament
- 2014 asp 16
- SCHEDULE 2
- PART 3
- Conduct Rules
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Changes over time for: Cross Heading: Conduct Rules
Version Superseded: 24/04/2017
Alternative versions:
- 07/11/2014- Amendment
- 01/01/2015- Amendment
- 01/04/2015- Amendment
- 01/04/2015
Point in time - 24/04/2017- Amendment
Status:
Point in time view as at 01/04/2015.
Changes to legislation:
Revenue Scotland and Tax Powers Act 2014, Cross Heading: Conduct Rules is up to date with all changes known to be in force on or before 22 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Conduct RulesS
21SThe Scottish Ministers are responsible for making and maintaining appropriate arrangements for the things for which rules under paragraph 22(1) may make provision.
Commencement Information
I1Sch. 2 para. 21 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
22(1)The Scottish Ministers may make rules for the purposes of or in connection with—S
(a)the investigation and determination of any matter concerning the conduct of members of the Tax Tribunals,
(b)the review of any such determination.
(2)Rules under sub-paragraph (1) may include provision about (in particular)—
(a)the circumstances in which an investigation must or may be undertaken,
(b)the making of a complaint by any person,
(c)the steps that are to be taken by a person making a complaint before it is to be investigated,
(d)the carrying out of an investigation (including any steps to be taken by the member whom it concerns or by any other person),
(e)the time limits for taking steps and procedures for extending such time limits,
(f)the person by whom an investigation (or part of an investigation) is to be carried out,
(g)the matters to be determined by the person carrying out an investigation (or part of an investigation), the President of the Tax Tribunals or any other person,
(h)the making of recommendations by the person carrying out an investigation (or part of one),
(i)the obtaining of information relating to a complaint,
(j)the keeping of a record of an investigation,
(k)the confidentiality of communications or proceedings,
(l)the publication of information or its supply to any person.
Commencement Information
I2Sch. 2 para. 22 in force at 7.11.2014 for specified purposes by S.S.I. 2014/278, art. 2, sch.
I3Sch. 2 para. 22 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)
23SRules under paragraph 22(1)—
(a)may make different provision for different purposes,
(b)are to be published in such manner as the Scottish Ministers may determine.
Commencement Information
I4Sch. 2 para. 23 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.
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