SCHEDULE
Article 2
Column 1 (provision of theRevenue Scotland and Tax Powers Act 2014) |
Column 2 (subject matter) |
Column 3 (purpose) |
Section 1 |
Overview of the Revenue Scotland and Tax Powers Act 2014 |
|
Section 2 and schedule 1 |
Establishment of Revenue Scotland |
|
Section 3 |
Functions of Revenue Scotland |
|
Section 4 |
Delegation of functions by Revenue Scotland |
|
Section 5 |
Payments into the Scottish Consolidated Fund |
|
Section 6 |
Rewards |
|
Section 7 |
Independence of Revenue Scotland |
|
Section 8 |
Ministerial guidance |
|
Section 9 |
Provision of information, advice or assistance to the Scottish Ministers |
|
Section 10 |
Charter of standards and values |
|
Section 11 |
Corporate plan |
|
Section 12 |
Annual report |
|
Section 13 |
Use of information by Revenue Scotland and other persons |
|
Section 14 |
Protected taxpayer information |
|
Section 15 |
Confidentiality of protected taxpayer information |
|
Section 16 |
Protected taxpayer information: declaration of confidentiality |
|
Section 17 |
Disclosure of information prohibited or restricted by statute or agreement |
|
Section 18 |
Protected taxpayer information: use by the Keeper |
|
Section 19 |
Wrongful disclosure of protected taxpayer information |
|
Section 26(4) and paragraph 23 of schedule 2 |
Content of conduct rules concerning members of the Scottish Tax Tribunals |
For the purposes of the paragraph cited only |
Section 251 |
Communications from taxpayers to Revenue Scotland |
|
Section 256 and paragraphs 2 to 8, 9(13), (17) and (21)(b) and (c), 10(15) and (19) and 12 of schedule 4 |
Miscellaneous provisions consequential on the above commencements |
For the purposes of the paragraphs cited only |