{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014-commencement-no-2-order-2014/schedule",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014-commencement-no-2-order-2014/schedule.json",
  "legislation": "ssi/2014/370",
  "legislation_title": "The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 2) Order 2014",
  "legislation_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014-commencement-no-2-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 1\nOverview of the Revenue Scotland and Tax Powers Act 2014\nSection 2 and schedule 1\nEstablishment of Revenue Scotland\nSection 3\nFunctions of Revenue Scotland\nSection 4\nDelegation of functions by Revenue Scotland\nSection 5\nPayments into the Scottish Consolidated Fund\nSection 6\nRewards\nSection 7\nIndependence of Revenue Scotland\nSection 8\nMinisterial guidance\nSection 9\nProvision of information, advice or assistance to the Scottish Ministers\nSection 10\nCharter of standards and values\nSection 11\nCorporate plan\nSection 12\nAnnual report\nSection 13\nUse of information by Revenue Scotland and other persons\nSection 14\nProtected taxpayer information\nSection 15\nConfidentiality of protected taxpayer information\nSection 16\nProtected taxpayer information: declaration of confidentiality\nSection 17\nDisclosure of information prohibited or restricted by statute or agreement\nSection 18\nProtected taxpayer information: use by the Keeper\nSection 19\nWrongful disclosure of protected taxpayer information\nSection 26(4) and paragraph 23 of schedule 2\nContent of conduct rules concerning members of the Scottish Tax Tribunals\nFor the purposes of the paragraph cited only\nSection 251\nCommunications from taxpayers to Revenue Scotland\nSection 256 and paragraphs 2 to 8, 9(13), (17) and (21)(b) and (c), 10(15) and (19) and 12 of schedule 4\nMiscellaneous provisions consequential on the above commencements\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/2014/370/schedule",
    "retrieved_at": "2026-10-28T21:32:03.913158+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."
}