Part 2 Devolved taxes administration

Scotland

1. 53Minor amendment of section 94 of the Revenue Scotland and Tax Powers Act 2014
2. 54Refusal of repayment claim where other tax not paid
3. 55Penalties for failure to pay tax
4. 56Communications from Revenue Scotland to taxpayers
5. 57Use of automation by Revenue Scotland
6. 58Set-off by Revenue Scotland
7. 59Role of designated officer
8. 60Retrospective effect of amendments made by the Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018