- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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Article 2
Column 1 (provision of the Revenue Scotland and Tax Powers Act 2014) | Column 2 (subject matter) | Column 3 (purpose) |
---|---|---|
Section 11 | Revenue Scotland’s first planning period | For the purpose of making orders |
Section 26(4) and paragraphs 2(3), 9, 22 and 32 of schedule 2 | Membership of the Scottish Tax Tribunals | For the purpose of making regulations or rules |
Section 32 | Voting for decisions in the Scottish Tax Tribunals | |
Section 33 | Chairing members of the Scottish Tax Tribunals | |
Section 39(1) | Time limit for permission to appeal | For the purpose of making regulations |
Section 45(2) | Venue for hearings of the Scottish Tax Tribunals | For the purpose of making tribunal rules |
Section 46 | Powers, rights, privileges and other authority of the Scottish Tax Tribunals | For the purpose of making tribunal rules |
Section 47 | Enforcement of decisions of the Scottish Tax Tribunals | For the purpose of making tribunal rules |
Section 48 | Award of expenses in the Scottish Tax Tribunals | For the purpose of making tribunal rules |
Section 50 | Offences in relation to proceedings in the Scottish Tax Tribunals | |
Section 51 | Tribunal rules | |
Section 52 | Tribunal rules: exercise of functions | |
Section 53 | Tribunal rules: extent of rule-making | |
Section 54 | Tribunal rules: proceedings and steps | |
Section 55 | Tribunal rules: hearings in cases | |
Section 56 | Tribunal rules: evidence and decisions | |
Section 74 | Record keeping | For the purpose of making regulations |
Section 81 | Record keeping in relation to land and buildings transaction tax | |
Section 92 | Meaning of “appropriate tribunal” in section 88 | For the purpose of making tribunal rules |
Section 94 | Meaning of “the tribunal” in section 94 | For the purpose of making tribunal rules |
Section 111 | Unjustified enrichment: reimbursement arrangements | For the purpose of making regulations |
Section 114 and paragraphs 3 and 15 of schedule 3 | Record keeping in relation to claims for relief from double assessment and for repayment | For the purpose of making regulations or tribunal rules |
Section 138 | Resolution of disputes as to privileged communications | For the purpose of making regulations |
Section 142 | Meaning of “involved third parties” in section 142 | For the purpose of making orders |
Section 217 | Relevant date in relation to interest on unpaid tax | For the purpose of making regulations |
Section 220 | Rates of interest | For the purpose of making regulations |
Section 222 | Fees for payment | |
Section 245 | Postponement of tax pending review or appeal | For the purpose of making regulations |
Section 249 | Meaning of “the tribunal” in Part 11 (reviews and appeals) | For the purpose of making tribunal rules |
Section 256 and paragraphs 9(1), (6), (8), (9), (15), (16)(a) and (c), (18), (19) and (22)(a)(i) and 10(1), (2), (3), (4), (5), (6), (7), (8), (11), (12), (17) and (18)(a) of schedule 4 | Consequential amendments of 2013 asp 11 and 2014 asp 2 | For the purposes of the paragraphs cited only |
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