Revenue Scotland and Tax Powers Act 2014

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Revenue Scotland and Tax Powers Act 2014

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Explanatory Notes

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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Original: King's Printer Version
Correction Slip - 14/10/2014

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Changes over time for: Cross Heading: Report and removal

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01/04/2015- Amendment
24/04/2017- Amendment

Changes to legislation:

Revenue Scotland and Tax Powers Act 2014, Cross Heading: Report and removal is up to date with all changes known to be in force on or before 03 March 2025. 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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Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

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Changes and effects yet to be applied to Schedule 2 Part 4 Crossheading Report-and-removal:

Moreeffects to be announced

Pt. 8 Ch. 5A inserted by 2024 asp 14 s. 43(2)
s. 4(1)(c) inserted by 2024 asp 14 s. 38(2)(a)
s. 141(3A)(3B) inserted by 2017 asp 2 Sch. 2 para. 2(2)
s. 141(3A)(3B) inserted by 2024 asp 14 s. 28(2)(a)
s. 215A-215G and cross-headings inserted by 2017 asp 2 Sch. 2 para. 21
s. 216B inserted by 2024 asp 14 s. 44(2)
s. 216C inserted by 2024 asp 14 s. 45(2)
s. 216D inserted by 2024 asp 14 s. 46(2)
s. 216E inserted by 2024 asp 14 s. 47(2)
s. 216F inserted by 2024 asp 14 s. 48(2)
s. 216G-216I inserted by 2024 asp 14 s. 49(2)
s. 223(1)(d)(e) inserted by 2017 asp 2 Sch. 2 para. 24
s. 233(1)(j) inserted by 2017 asp 2 Sch. 2 para. 25(2)
s. 233(1)(j)-(n) inserted by 2024 asp 14 s. 50(2)
s. 233(3A) inserted by 2017 asp 2 Sch. 2 para. 25(3)
s. 251A and cross-heading inserted by 2024 asp 14 s. 56(2)
s. 251B and cross-heading inserted by 2024 asp 14 s. 57(2)
s. 251C 251D and cross-heading inserted by 2024 asp 14 s. 58(2)
s. 251E and cross-heading inserted by 2024 asp 14 s. 59(2)
s. 254(3)(la) inserted by 2024 asp 14 s. 49(3)
s. 254(3)(pa) inserted by 2024 asp 14 s. 56(3)
s. 254(3)(pb) inserted by 2024 asp 14 s. 57(3)
s. 254(3)(za) inserted by 2024 asp 14 s. 38(3)
Sch. 3 para. 12(3) inserted by 2024 asp 14 s. 54(2)

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

Moreeffects to be announced

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

Pt. 8 Ch. 5A inserted by 2024 asp 14 s. 43(2)
s. 4(1)(c) inserted by 2024 asp 14 s. 38(2)(a)
s. 141(3A)(3B) inserted by 2017 asp 2 Sch. 2 para. 2(2)
s. 141(3A)(3B) inserted by 2024 asp 14 s. 28(2)(a)
s. 215A-215G and cross-headings inserted by 2017 asp 2 Sch. 2 para. 21
s. 216B inserted by 2024 asp 14 s. 44(2)
s. 216C inserted by 2024 asp 14 s. 45(2)
s. 216D inserted by 2024 asp 14 s. 46(2)
s. 216E inserted by 2024 asp 14 s. 47(2)
s. 216F inserted by 2024 asp 14 s. 48(2)
s. 216G-216I inserted by 2024 asp 14 s. 49(2)
s. 223(1)(d)(e) inserted by 2017 asp 2 Sch. 2 para. 24
s. 233(1)(j) inserted by 2017 asp 2 Sch. 2 para. 25(2)
s. 233(1)(j)-(n) inserted by 2024 asp 14 s. 50(2)
s. 233(3A) inserted by 2017 asp 2 Sch. 2 para. 25(3)
s. 251A and cross-heading inserted by 2024 asp 14 s. 56(2)
s. 251B and cross-heading inserted by 2024 asp 14 s. 57(2)
s. 251C 251D and cross-heading inserted by 2024 asp 14 s. 58(2)
s. 251E and cross-heading inserted by 2024 asp 14 s. 59(2)
s. 254(3)(la) inserted by 2024 asp 14 s. 49(3)
s. 254(3)(pa) inserted by 2024 asp 14 s. 56(3)
s. 254(3)(pb) inserted by 2024 asp 14 s. 57(3)
s. 254(3)(za) inserted by 2024 asp 14 s. 38(3)
Sch. 3 para. 12(3) inserted by 2024 asp 14 s. 54(2)

F1Report and removalS

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Sch. 2 repealed (24.4.2017) by The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 (S.S.I. 2017/108), regs. 1, 2(1)

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F1Report and removalS

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