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- Part 4: The Scottish Tax Tribunals Repealed
- Chapter 1: Introductory Repealed
- 20Overview Repealed
- Chapter 2: Establishment and leadership Repealed
- Establishment Repealed
- 21The First-tier Tax Tribunal for Scotland and the Upper Tax Tribunal for Scotland Repealed
- Leadership Repealed
- 22President of the Tax Tribunals Repealed
- 23Functions of the President of the Tax Tribunals Repealed
- 24Business arrangements Repealed
- 25Temporary President Repealed
- Chapter 3: Membership Repealed
- Membership of Tax Tribunals Repealed
- 26Members Repealed
- Judicial members Repealed
- 27Judicial members Repealed
- Status and capacity Repealed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