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Revenue Scotland and Tax Powers Act 2014, SCHEDULE 5 is up to date with all changes known to be in force on or before 17 August 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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(introduced by section 253)
Commencement Information
I1Sch. 5 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
Expression | Interpretation provision |
---|---|
LBTT(S) Act 2013 | section 252 |
LT(S) Act 2014 | section 252 |
appealable decision | section 233 |
appellant | section 234(1) |
business assets | section 141(4) |
business documents | section 141(4) |
business premises | section 141(4) |
carrying on a business | section 121 |
closure notice | section 93(1) (for the purposes of Part 6) and paragraph 14(1) of schedule 3 (for the purposes of that schedule) |
contact details | section 227(4) |
contract settlement | section 118(8) |
designated officer | section 252 |
devolved taxes | section 3(3) |
filing date | section 82 |
First-tier Tribunal | section 21(5)(a) |
general anti-avoidance rule | section 62(2) |
information notice | section 131(1) |
judicial member | section 61 |
Keeper | section 4(1)(a) |
legal member | section 61 |
Lord President | section 61 |
matter in question | section 250(1) |
notice of appeal | section 252 |
notice of enquiry | section 85(5) (for the purposes of Part 6) and paragraph 13(1) of schedule 3 (for the purposes of that schedule) |
notice of review | section 252 |
ordinary member | section 61 |
protected taxpayer information | section 14(1) |
Revenue Scotland assessment | section 100 |
Revenue Scotland determination | section 252 |
SEPA | section 4(1)(b) |
settlement agreement | section 246(1) |
statutory records | section 122 |
tax position | section 120 |
Tax Tribunals | section 21(5)(c) |
taxpayer notice | section 123(3) |
third party | section 227(1)(c) |
third party notice | section 124(4) |
tribunal | section 252 |
tribunal rules | section 51(2) |
Upper Tribunal | section 21(5)(b) |
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