Schedule
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 |