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

S.S.I. 2014/370 · made 16 December 2014

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.

Made under: Revenue Scotland and Tax Powers Act 2014 (Section 260)

PDFs: Printed copy https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014-commencement-no-2-order-2014/pdf/ssi_20140370_en.pdf

## Introductory text

Taxes
Made 16th December 2014
Laid before the Scottish Parliament 18th December 2014
Coming into force 1st January 2015
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

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.

## 2 Day appointed

(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.

## Signature

JOHN SWINNEY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
16th December 2014

## 

Column 1
(provision of the Revenue 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 Provisions and Modifications) Order 2014 (S.I. 2014/3294) will come into force.
The Revenue Scotland and Tax Powers Act 2014 received Royal Assent on 24th September 2014. Sections 254, 255, 257, 258, 259, 260 and 261 of and paragraphs 9(12) and 10(14) of schedule 4 to that Act came into force on 25th September 2014.

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Source: https://www.legislation.gov.uk/ssi/2014/370 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014-commencement-no-2-order-2014
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.