Revenue Scotland and Tax Powers Act 2014
Revenue Scotland and Tax Powers Act 2014 (2014 asp 16)
- Revenue Scotland and Tax Powers Act 2014 (2014 asp 16)
- PART 1 Overview of Act
- 1 Overview of Act
- PART 2 Revenue Scotland
- Establishment of Revenue Scotland
- 2 Revenue Scotland
- Functions of Revenue Scotland
- 3 Functions of Revenue Scotland
- Delegation of Revenue Scotland functions
- 4 Delegation of functions by Revenue Scotland
- Money
- 5 Payments into the Scottish Consolidated Fund
- 6 Rewards
- Independence of Revenue Scotland
- 7 Independence of Revenue Scotland
- Ministerial guidance
- 8 Ministerial guidance
- Provision of information, advice or assistance to Ministers
- 9 Provision of information, advice or assistance to the Scottish Ministers
- Charter of standards and values
- 10 Charter of standards and values
- Corporate plan
- 11 Corporate plan
- Annual report
- 12 Annual report
- PART 3 Information
- Use of information by Revenue Scotland etc.
- 13 Use of information by Revenue Scotland and other persons
- Protected taxpayer information
- 14 Protected taxpayer information
- 15 Confidentiality of protected taxpayer information
- 16 Protected taxpayer information: declaration of confidentiality
- Other limits on use and disclosure of information
- 17 Disclosure of information prohibited or restricted by statute or agreement
- 18 Protected taxpayer information: use by the Keeper
- Offence of wrongful disclosure
- 19 Wrongful disclosure of protected taxpayer information
- PART 4 The Scottish Tax Tribunals
- CHAPTER 1 Introductory
- 20 Overview
- CHAPTER 2 Establishment and leadership
- Establishment
- 21 The First-tier Tax Tribunal for Scotland and the Upper Tax Tribunal for Scotland
- Leadership
- 22 President of the Tax Tribunals
- 23 Functions of the President of the Tax Tribunals
- 24 Business arrangements
- 25 Temporary President
- CHAPTER 3 Membership
- Membership of Tax Tribunals
- 26 Members
- Judicial members
- 27 Judicial members
- Status and capacity
- 28 Status and capacity of members
- CHAPTER 4 Decision-making and composition
- Decision-making and composition: general
- 29 Decisions in the First-tier Tribunal
- 30 Decisions in the Upper Tribunal
- 31 Composition of the Tribunals
- Decisions by two or more members
- 32 Voting for decisions
- 33 Chairing members
- CHAPTER 5 Appeal of decisions
- Appeal from First-tier Tribunal
- 34 Appeal from the First-tier Tribunal
- 35 Disposal of an appeal under section 34
- Appeal from Upper Tribunal
- 36 Appeal from the Upper Tribunal
- 37 Disposal of an appeal under section 36
- 38 Procedure on second appeal
- Further provision on permission to appeal
- 39 Process for permission
- CHAPTER 6 Special jurisdiction
- 40 Judicial review cases
- 41 Procedural steps where petition remitted
- 42 Decision on remittal
- 43 Additional matters
- 44 Meaning of judicial review
- CHAPTER 7 Powers and enforcement
- 45 Venue for hearings
- 46 Conduct of cases
- 47 Enforcement of decisions
- 48 Award of expenses
- 49 Additional powers
- 50 Offences in relation to proceedings
- CHAPTER 8 Practice and procedure
- Tribunal rules: general
- 51 Tribunal rules
- 52 Exercise of functions
- 53 Extent of rule-making
- Particular matters
- 54 Proceedings and steps
- 55 Hearings in cases
- 56 Evidence and decisions
- Issuing directions
- 57 Practice directions
- CHAPTER 9 Administration
- 58 Administrative support
- 59 Guidance
- 60 Annual reporting
- CHAPTER 10 Interpretation
- 61 Interpretation
- PART 5 The general anti-avoidance rule
- Introductory
- 62 The general anti-avoidance rule: introductory
- Artificial tax avoidance arrangements
- 63 Tax avoidance arrangements
- 64 Meaning of “artificial”
- 65 Meaning of “tax advantage”
- Counteracting tax advantages
- 66 Counteracting tax advantages
- 67 Proceedings in connection with the general anti-avoidance rule
- 68 Notice to taxpayer of proposed counteraction of tax advantage
- 69 Final notice to taxpayer of counteraction of tax advantage
- 70 Counteraction of tax advantages: payment of tax charged etc.
- 71 Assumption of tax advantage
- General anti-avoidance rule: commencement and transitional provision
- 72 General anti-avoidance rule: commencement and transitional provision
- PART 6 Tax returns, enquiries and assessments
- CHAPTER 1 Overview
- 73 Overview
- CHAPTER 2 Taxpayer duties to keep and preserve records
- Duties to keep records
- 74 Duty to keep and preserve records
- 75 Preservation of information etc.
- Penalties for failing to keep and preserve records
- 76 Penalty for failure to keep and preserve records
- 77 Reasonable excuse for failure to keep and preserve records
- 78 Assessment of penalties under section 76
- 79 Enforcement of penalties under section 76
- 80 Power to change penalty provisions in sections 76 to 79
- Duty to keep and preserve records: further provision
- 81 Further provision: land and buildings transaction tax
- CHAPTER 3 Tax returns
- Filing dates
- 82 Meaning of “filing date”
- Amendment and correction of returns
- 83 Amendment of return by taxpayer
- 84 Correction of return by Revenue Scotland
- CHAPTER 4 Revenue Scotland enquiries
- Notice and scope of enquiry
- 85 Notice of enquiry
- 86 Scope of enquiry
- Amendment of return during enquiry
- 87 Amendment of self-assessment during enquiry to prevent loss of tax
- Referral during enquiry
- 88 Referral of questions to appropriate tribunal during enquiry
- 89 Withdrawal of notice of referral
- 90 Effect of referral on enquiry
- 91 Effect of determination
- 92 “Appropriate tribunal”
- Completion of enquiry
- 93 Completion of enquiry
- 94 Direction to complete enquiry
- CHAPTER 5 Revenue Scotland determinations
- 95 Determination of tax chargeable if no return made
- 96 Determination to have effect as a self-assessment
- 97 Determination superseded by actual self-assessment
- CHAPTER 6 Revenue Scotland assessments
- Assessment of loss of tax or of excessive repayment
- 98 Assessment where loss of tax
- 99 Assessment to recover excessive repayment of tax
- 100 References to “Revenue Scotland assessment”
- 101 References to the “taxpayer”
- Conditions for making Revenue Scotland assessments
- 102 Conditions for making Revenue Scotland assessments
- 103 Time limits for Revenue Scotland assessments
- 104 Losses brought about carelessly or deliberately
- Notice of assessment and other procedure
- 105 Assessment procedure
- CHAPTER 7 Relief in case of excessive assessment or overpaid tax
- Double assessment
- 106 Relief in case of double assessment
- Overpaid tax etc.
- 107 Claim for relief for overpaid tax etc.
- Order changing tax basis not approved
- 108 Claim for repayment if instrument changing tax basis not approved
- Defence of unjustified enrichment
- 109 Defence to certain claims for relief under section 107 or 108
- 110 Unjustified enrichment: further provision
- 111 Unjustified enrichment: reimbursement arrangements
- 112 Reimbursement arrangements: penalties
- Other defences to claims
- 113 Cases in which Revenue Scotland need not give effect to a claim
- Procedure for making claims
- 114 Procedure for making claims etc.
- 115 Time-limit for making claims
- 116 The claimant: partnerships
- 117 Assessment of claimant in connection with claim
- Contract settlements
- 118 Contract settlements
- PART 7 Investigatory powers of Revenue Scotland
- CHAPTER 1 Investigatory powers: introductory
- Overview
- 119 Investigatory powers of Revenue Scotland: overview
- Interpretation
- 120 Meaning of “tax position”
- 121 Meaning of “carrying on a business”
- 122 Meaning of “statutory records”
- CHAPTER 2 Investigatory powers: information and documents
- 123 Power to obtain information and documents from taxpayer
- 124 Power to obtain information and documents from third party
- 125 Approval of taxpayer notices and third party notices
- 126 Copying third party notice to taxpayer
- 127 Power to obtain information and documents about persons whose identity is not known
- 128 Third party notices and notices under section 127: groups of undertakings
- 129 Third party notices and notices under section 127: partnerships
- 130 Power to obtain information about persons whose identity can be ascertained
- 131 Notices
- 132 Complying with information notices
- 133 Producing copies of documents
- 134 Further provision about powers relating to information notices
- CHAPTER 3 Restrictions on powers in Chapter 2
- 135 Information notices: general restrictions
- 136 Types of information
- 137 Taxpayer notices following a tax return
- 138 Protection for privileged communications between legal advisers and clients
- 139 Protection for auditors
- 140 Auditors: supplementary
- CHAPTER 4 Investigatory powers: premises and other property
- Inspection of business premises
- 141 Power to inspect business premises
- 142 Power to inspect business premises of involved third parties
- 143 Carrying out inspections under section 141 or 142
- 144 Carrying out inspections under section 141 or 142: further provision
- Inspection for valuation etc.
- 145 Power to inspect property for valuation etc.
- 146 Carrying out inspections under section 145
- Approval of tribunal for premises inspections
- 147 Approval of tribunal for premises inspections
- Other powers in relation to premises
- 148 Power to mark assets and to record information
- Restriction on inspection of documents
- 149 Restriction on inspection of documents
- CHAPTER 5 Further investigatory powers
- 150 Power to copy and remove documents
- 151 Computer records
- CHAPTER 6 Reviews and appeals against information notices
- 152 Review or appeal against information notices
- 153 Power to modify section 152
- 154 Disposal of reviews and appeals in relation to information notices
- CHAPTER 7 Offences relating to information notices
- 155 Offence of concealing etc. documents following information notice
- 156 Offence of concealing etc. documents following information notification
- PART 8 Penalties
- CHAPTER 1 Penalties: introductory
- Overview
- 157 Penalties: overview
- Double jeopardy
- 158 Double jeopardy
- CHAPTER 2 Penalties for failure to make returns or pay tax
- Penalties for failure to make returns
- 159 Penalty for failure to make returns
- Amounts of penalties for failure to make returns: LBTT
- 160 Land and buildings transaction tax: first penalty for failure to make return
- 161 Land and buildings transaction tax: 3 month penalty for failure to make return
- 162 Land and buildings transaction tax: 6 month penalty for failure to make return
- 163 Land and buildings transaction tax: 12 month penalty for failure to make return
- Amounts of penalties for failure to make returns: Scottish landfill tax and Scottish aggregates tax
- 164 Scottish landfill tax and Scottish aggregates tax: first penalty for failure to make return
- 165 Scottish landfill tax and Scottish aggregates tax: multiple failures to make return
- 166 Scottish landfill tax and Scottish aggregates tax: 6 month penalty for failure to make return
- 167 Scottish landfill tax and Scottish aggregates tax: 12 month penalty for failure to make return
- Penalties for failure to pay tax
- 168 Penalty for failure to pay tax
- Amounts of penalties for failure to pay tax: LBTT
- 169 Land and buildings transaction tax: amounts of penalties for failure to pay tax
- Amounts of penalties for failure to pay tax: Scottish landfill tax and Scottish aggregates tax
- 170 Scottish landfill tax and Scottish aggregates tax: first penalty for failure to pay tax
- 171 Scottish landfill tax and Scottish aggregates tax: penalties for multiple failures to pay tax
- 172 Scottish landfill tax and Scottish aggregates tax: 6 month penalty for failure to pay tax
- 173 Scottish landfill tax and Scottish aggregates tax: 12 month penalty for failure to pay tax
- Penalties under Chapter 2: general
- 174 Interaction of penalties under Chapter 2 with other penalties
- 175 Reduction in penalty under sections 159 to 167 for disclosure
- 176 Suspension of penalty under sections 168 to 173 during currency of agreement for deferred payment
- 177 Special reduction in penalty under Chapter 2
- 178 Reasonable excuse for failure to make return or pay tax
- 179 Assessment of penalties under Chapter 2
- 180 Time limit for assessment of penalties under Chapter 2
- 181 Power to change penalty provisions in Chapter 2
- CHAPTER 3 Penalties relating to inaccuracies
- Penalties for inaccuracies in taxpayer documents
- 182 Penalty for inaccuracy in taxpayer document
- 183 Amount of penalty for inaccuracy in taxpayer document
- 184 Suspension of penalty for careless inaccuracy under section 182
- Penalty for inaccuracy attributable to another person
- 185 Penalty for inaccuracy in taxpayer document attributable to another person
- Penalty for failure to notify under-assessment
- 186 Penalty for failure to notify under-assessment
- Penalties under Chapter 3: general
- 187 Potential lost revenue: normal rule
- 188 Potential lost revenue: multiple errors
- 189 Potential lost revenue: losses
- 190 Potential lost revenue: delayed tax
- 191 Special reduction in penalty under this Chapter
- 192 Reduction in penalty under this Chapter for disclosure
- 193 Assessment of penalties under this Chapter
- 194 Power to change penalty provisions in Chapter 3
- CHAPTER 4 Penalties relating to investigations
- Penalties for failure to comply or obstruction
- 195 Penalties for failure to comply or obstruction
- 196 Daily default penalties for failure to comply or obstruction
- Penalties for inaccurate information or documents
- 197 Penalties for inaccurate information or documents
- Penalties for concealing, destroying etc. documents
- 198 Concealing, destroying etc. documents following information notice
- 199 Concealing, destroying etc. documents following information notification
- Penalties: failure to comply with time limit
- 200 Failure to comply with time limit
- Penalties under Chapter 4: general
- 201 Reasonable excuse for failure to comply or obstruction
- 202 Assessment of penalties under sections 195, 196 and 197
- 203 Enforcement of penalties under sections 195, 196 and 197
- 204 Increased daily default penalty
- 205 Enforcement of increased daily default penalty
- 206 Tax-related penalty
- 207 Enforcement of tax-related penalty
- 208 Power to change penalty provisions in Chapter 4
- CHAPTER 5 Other administrative penalties
- Penalties for failure to register for tax etc.
- 209 Penalty for failure to register for tax etc.
- 210 Amount of penalty for failure to register for tax etc.
- Penalties under Chapter 5: general
- 211 Interaction of penalties under section 209 with other penalties
- 212 Reduction in penalty under section 209 for disclosure
- 213 Special reduction in penalty under section 209
- 214 Reasonable excuse for failure to register for tax etc.
- 215 Assessment of penalties under section 209
- 216 Power to change penalty provisions in Chapter 5
- Chapter 5A Penalties relating solely to Scottish aggregates tax
- 216A Penalty for failure to notify Revenue Scotland of production of exempt aggregate: Scottish aggregates tax
- 216B Failure to keep records of production of exempt aggregate: Scottish aggregates tax
- 216C Failure to request approval of tax representative appointment: Scottish aggregates tax
- 216D Failure to notify cessation of eligibility for group treatment or of having place of business in UK: Scottish aggregates tax
- 216E Failure to notify change to group treatment application or notification: Scottish aggregates tax
- 216F Penalty for failure to provide security: Scottish aggregates tax
- 216G Reasonable excuse for failures under Chapter 5A
- 216H Assessment of penalties under Chapter 5A
- 216I Power to change penalty provisions in Chapter 5A
- PART 9 Interest on payments due to or by Revenue Scotland
- 217 Interest on unpaid tax
- 218 Interest on penalties
- 219 Interest on repayment of tax overpaid etc.
- 220 Rates of interest
- PART 10 Enforcement of payment of tax
- CHAPTER 1 Enforcement: general
- Issue of tax demands and receipts
- 221 Issue of tax demands and receipts
- Fees for payment
- 222 Fees for payment
- Certification of matters by Revenue Scotland
- 223 Certification of matters by Revenue Scotland
- Court proceedings
- 224 Court proceedings
- Summary warrant
- 225 Summary warrant
- Recovery of penalties and interest
- 226 Recovery of penalties and interest
- CHAPTER 2 Enforcement: powers to obtain contact details for debtors
- 227 Requirement for contact details for debtor
- 228 Power to obtain details
- 229 Reviews and appeals against notices or requirements
- 230 Power to modify section 229
- 231 Penalty
- PART 11 Reviews and appeals
- CHAPTER 1 Introductory
- Overview
- 232 Overview
- Appealable decisions
- 233 Appealable decisions
- CHAPTER 2 Reviews
- Review of appealable decisions
- 234 Right to request review
- 235 Notice of review
- 236 Late notice of review
- 237 Duty of Revenue Scotland to carry out review
- 238 Nature of review etc.
- 239 Notification of conclusions of review
- 240 Effect of conclusions of review
- CHAPTER 3 Appeals
- 241 Right of appeal
- 242 Notice of appeal
- 243 Late notice of appeal
- 244 Disposal of appeal
- CHAPTER 4 Supplementary
- 245 Reviews and appeals not to postpone recovery of tax
- 246 Settling matters in question by agreement
- 247 Application of this Part to joint buyers
- 248 Application of this Part to trustees
- 249 References to the “tribunal”
- 250 Interpretation
- PART 12 Final provisions
- Communications from taxpayers to Revenue Scotland
- 251 Communications from taxpayers to Revenue Scotland
- Communications from Revenue Scotland to taxpayers
- 251A Communications from Revenue Scotland to taxpayers
- Use of automation by Revenue Scotland
- 251B Use of automation by Revenue Scotland
- Set-off by Revenue Scotland
- 251C Set-off by Revenue Scotland
- 251D No set-off where insolvency procedure has been applied
- Continuity of designated officers’ acts
- 251E Continuity of designated officers’ acts
- Interpretation
- 252 General interpretation
- 253 Index of defined expressions
- Subordinate legislation
- 254 Subordinate legislation
- Ancillary provision
- 255 Ancillary provision
- Modification of enactments
- 256 Minor and consequential modifications of enactments
- Crown application
- 257 Crown application: criminal offences
- 258 Crown application: powers of entry
- 259 Crown application: Her Majesty
- Commencement and short title
- 260 Commencement
- 261 Short title
- SCHEDULE 1 Revenue Scotland
- Membership
- Disqualification
- Removal of members
- Remuneration and expenses
- Committees
- Procedure
- Internal delegation by Revenue Scotland
- Chief executive and other staff
- Powers
- SCHEDULE 2 The Scottish Tax Tribunals
- PART 1 Appointment of members
- President of the Tax Tribunals: eligibility for appointment
- First-tier Tribunal: ordinary members
- First-tier Tribunal: legal members
- Upper Tribunal: legal members
- Disqualification from office
- Eligibility under regulations
- PART 2 Conditions of membership etc.
- Application of this Part
- Initial period of office
- Reappointment
- Appointment to position of President
- Termination of appointment
- Pensions etc.
- Oaths
- Other conditions
- PART 3 Conduct and discipline
- Application of this Part
- Conduct Rules
- Reprimand etc.
- Suspension of membership
- Judicial Complaints Reviewer
- PART 4 Fitness and removal
- Application of this Part
- Constitution and procedure
- Composition and remuneration
- Proceedings before fitness assessment tribunal
- Suspension during investigation
- Report and removal
- Application of this Part to the President of the Tax Tribunals
- Interpretation
- SCHEDULE 3 Claims for relief from double assessment and for repayment
- Introduction
- Making of claims
- Duty to keep and preserve records
- Preservation of information etc.
- Penalty for failure to keep and preserve records
- Reasonable excuse for failure to keep and preserve records
- Assessment of penalties under paragraph 5
- Enforcement of penalties under paragraph 5
- Power to change penalty provisions in paragraphs 5 to 8
- Amendment of claim by claimant
- Correction of claim by Revenue Scotland
- Giving effect to claims and amendments
- Notice of enquiry
- Completion of enquiry
- Direction to complete enquiry
- Giving effect to amendments under paragraph 14
- Appeals against amendments under paragraph 14
- SCHEDULE 4 Minor and consequential modifications
- Debtors (Scotland) Act 1987
- Environment Act 1995
- Public Finance and Accountability (Scotland) Act 2000
- Ethical Standards in Public Life etc. (Scotland) Act 2000
- Freedom of Information (Scotland) Act 2002
- Public Appointments and Public Bodies etc. (Scotland) Act 2003
- Public Services Reform (Scotland) Act 2010
- Public Records (Scotland) Act 2011
- Land and Buildings Transaction Tax (Scotland) Act 2013
- Landfill Tax (Scotland) Act 2014
- Tribunals (Scotland) Act 2014
- Procurement Reform (Scotland) Act 2014
- SCHEDULE 5 Index of defined expressions