{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014-commencement-no-1-order-2014/schedule",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014-commencement-no-1-order-2014/schedule.json",
  "legislation": "ssi/2014/278",
  "legislation_title": "The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 1) Order 2014",
  "legislation_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014-commencement-no-1-order-2014",
  "path": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": null,
  "text": "Column 1\n(provision of the Revenue Scotland and Tax Powers Act 2014)\nColumn 2\n(subject matter)\nColumn 3\n(purpose)\nSection 11\nRevenue Scotland’s first planning period\nFor the purpose of making orders\nSection 26(4) and paragraphs 2(3), 9, 22 and 32 of schedule 2\nMembership of the Scottish Tax Tribunals\nFor the purpose of making regulations or rules\nSection 32\nVoting for decisions in the Scottish Tax Tribunals\nSection 33\nChairing members of the Scottish Tax Tribunals\nSection 39(1)\nTime limit for permission to appeal\nFor the purpose of making regulations\nSection 45(2)\nVenue for hearings of the Scottish Tax Tribunals\nFor the purpose of making tribunal rules\nSection 46\nPowers, rights, privileges and other authority of the Scottish Tax Tribunals\nFor the purpose of making tribunal rules\nSection 47\nEnforcement of decisions of the Scottish Tax Tribunals\nFor the purpose of making tribunal rules\nSection 48\nAward of expenses in the Scottish Tax Tribunals\nFor the purpose of making tribunal rules\nSection 50\nOffences in relation to proceedings in the Scottish Tax Tribunals\nSection 51\nTribunal rules\nSection 52\nTribunal rules: exercise of functions\nSection 53\nTribunal rules: extent of rule-making\nSection 54\nTribunal rules: proceedings and steps\nSection 55\nTribunal rules: hearings in cases\nSection 56\nTribunal rules: evidence and decisions\nSection 74\nRecord keeping\nFor the purpose of making regulations\nSection 81\nRecord keeping in relation to land and buildings transaction tax\nSection 92\nMeaning of “appropriate tribunal” in section 88\nFor the purpose of making tribunal rules\nSection 94\nMeaning of “the tribunal” in section 94\nFor the purpose of making tribunal rules\nSection 111\nUnjustified enrichment: reimbursement arrangements\nFor the purpose of making regulations\nSection 114 and paragraphs 3 and 15 of schedule 3\nRecord keeping in relation to claims for relief from double assessment and for repayment\nFor the purpose of making regulations or tribunal rules\nSection 138\nResolution of disputes as to privileged communications\nFor the purpose of making regulations\nSection 142\nMeaning of “involved third parties” in section 142\nFor the purpose of making orders\nSection 217\nRelevant date in relation to interest on unpaid tax\nFor the purpose of making regulations\nSection 220\nRates of interest\nFor the purpose of making regulations\nSection 222\nFees for payment\nSection 245\nPostponement of tax pending review or appeal\nFor the purpose of making regulations\nSection 249\nMeaning of “the tribunal” in Part 11 (reviews and appeals)\nFor the purpose of making tribunal rules\nSection 256 and paragraphs 9(1), (6), (8), (9), (15), (16)(a) and (c), (18), (19) and (22)(a)(i) and 10(1), (2), (3), (4), (5), (6), (7), (8), (11), (12), (17) and (18)(a) of schedule 4\nConsequential amendments of 2013 asp 11 and 2014 asp 2\nFor the purposes of the paragraphs cited only",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2014/278/schedule",
    "retrieved_at": "2026-10-28T21:33:20.361052+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}