{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014-commencement-no-3-order-2015/schedule-1",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014-commencement-no-3-order-2015/schedule-1.json",
  "legislation": "ssi/2015/18",
  "legislation_title": "The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 3) Order 2015",
  "legislation_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014-commencement-no-3-order-2015",
  "path": "schedule/1",
  "kind": "schedule",
  "number": "1",
  "heading": null,
  "text": "Column 1\n(provision of the Revenue Scotland and Tax Powers Act 2014 coming into force on 16th February 2014)\nColumn 2\n(subject matter)\nColumn 3\n(purpose)\nSection 158\nDouble jeopardy\nFor the purposes of the commencements below\nSection 209\nPenalty for failure to register for tax etc.\nSection 210\nAmount of penalty for failure to register for tax etc.\nSection 211\nInteraction of penalties under section 209 with other penalties\nSection 212\nReduction in penalty under section 209 for disclosure\nSection 213 (excluding subsection (5))\nSpecial reduction in penalty under section 209\nSection 214\nReasonable excuse for failure to register for tax etc.\nFor the purposes of Revenue Scotland’s functions\nSection 215\nAssessment of penalties under section 209\nSection 233\nAppealable decisions\nFor the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015\nSection 234 (excluding subsection (4)(b))\nRight to request review\nFor the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015\nSection 235\nNotice of review\nFor the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015\nSection 236 (excluding subsection (2)(b))\nLate notice of review\nFor the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015\nSection 237\nDuty of Revenue Scotland to carry out review\nFor the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015\nSection 238\nNature of review etc.\nFor the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015\nSection 239\nNotification of conclusions of review\nFor the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015\nSection 240\nEffect of conclusions of review\nFor the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015\nSection 250\nInterpretation\nFor the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.S.I. 2015/3."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2015/18/schedule/1",
    "retrieved_at": "2026-10-28T21:31:39.090565+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."
}