Revenue Scotland and Tax Powers Act 2014

SCHEDULE 5 Index of defined expressions

(introduced by section 253)

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)