# The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 3) Order 2015, Schedule 1


Column 1
(provision of the Revenue Scotland and Tax Powers Act 2014 coming into force on 16th February 2014)
Column 2
(subject matter)
Column 3
(purpose)
Section 158
Double jeopardy
For the purposes of the commencements below
Section 209
Penalty for failure to register for tax etc.
Section 210
Amount of penalty for failure to register for tax etc.
Section 211
Interaction of penalties under section 209 with other penalties
Section 212
Reduction in penalty under section 209 for disclosure
Section 213 (excluding subsection (5))
Special reduction in penalty under section 209
Section 214
Reasonable excuse for failure to register for tax etc.
For the purposes of Revenue Scotland’s functions
Section 215
Assessment of penalties under section 209
Section 233
Appealable decisions
For 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
Section 234 (excluding subsection (4)(b))
Right to request review
For 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
Section 235
Notice of review
For 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
Section 236 (excluding subsection (2)(b))
Late notice of review
For 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
Section 237
Duty of Revenue Scotland to carry out review
For 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
Section 238
Nature of review etc.
For 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
Section 239
Notification of conclusions of review
For 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
Section 240
Effect of conclusions of review
For 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
Section 250
Interpretation
For 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

---
Source: https://www.legislation.gov.uk/ssi/2015/18/schedule/1 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014-commencement-no-3-order-2015/schedule-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.