1.—(1) This Order may be cited as the Revenue Scotland and Tax Powers Act 2014 (Commencement No. 3) Order 2015 and comes into force on 16th February 2015.
(2) In this Order, “the Act” means the Revenue Scotland and Tax Powers Act 2014.
2.—(1) The day appointed for the coming into force of the provisions of the Act specified in column 1 of the table in Schedule 1 to this Order (the subject matter of which is specified in column 2 of that table) is 16th February 2015.
(2) The day appointed for the coming into force of the provisions of the Act specified in column 1 of the table in Schedule 2 to this Order (so far as not then in force and the subject matter of which is specified in column 2 of that table) is 24th February 2015.
(3) Where a purpose is specified in column 3 of either of the tables referred to in paragraphs (1) and (2), a provision mentioned in column 1 of the appropriate table comes into force in accordance with paragraph (1) or (2) only for that purpose.
JOHN SWINNEY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
22nd January 2015