The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 2) Order 2014

JurisdictionScotland
CitationSSI 2014/370

2014No. 370 (C. 35)

TAXES

The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 2) Order 2014

16thDecember2014

18thDecember2014

1stJanuary2015

The Scottish Ministers make the following Order in exercise of the power conferred by section 260(2) of the Revenue Scotland and Tax Powers Act 2014( 1).

Citation and commencement

1. This Order may be cited as the Revenue Scotland and Tax Powers Act 2014 (Commencement No. 2) Order 2014 and comes into force on 1st January 2015.

Day appointed

2. (1) The day appointed for the coming into force of the provisions of the Revenue Scotland and Tax Powers Act 2014 specified in column 1 of the table in the Schedule 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 1st January 2015.

(2) Where a purpose is specified in column 3 of that table, a provision mentioned in column 1 comes into force in accordance with paragraph (1) only for that purpose.

JOHN SWINNEY

A member of the Scottish Government

St Andrew's House,

Edinburgh

16th December 2014

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

EXPLANATORY NOTE

(This note is not part of the Order)

This Order brings into force certain provisions of the Revenue Scotland and Tax Powers Act 2014 on 1st January 2015. The relevant provisions establish Revenue Scotland as a body corporate and provide for the functions it will discharge in the period from its constitution to the date on which Land and Buildings Transaction Tax and Scottish Landfill Tax become chargeable.

The commencement of section 2 of the Revenue Scotland and Tax Powers Act 2014 also sets the day on which the Revenue Scotland and Tax Powers Act 2014 (Consequential...

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