{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014.json",
  "id": "asp/2014/16",
  "title": "Revenue Scotland and Tax Powers Act 2014",
  "short_title": "Revenue Scotland and Tax Powers Act 2014",
  "long_title": "An Act of the Scottish Parliament to establish Revenue Scotland; to establish Scottish tax tribunals; to put in place a general anti-avoidance rule; to make provision about the collection and management of devolved taxes; and for connected purposes.",
  "citation": "2014 asp 16",
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  "valid_from": "2026-04-01",
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      "path": "part/5",
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      "path": "part/5/crossheading/counteracting-tax-advantages",
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    {
      "path": "part/6/chapter/3/crossheading/filing-dates",
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      "heading": "Approval of taxpayer notices and third party notices",
      "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-125",
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    {
      "path": "section/126",
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      "path": "section/127",
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      "heading": "Power to obtain information and documents about persons whose identity is not known",
      "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-127",
      "extent": null,
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      "path": "section/128",
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      "heading": "Third party notices and notices under section 127: groups of undertakings",
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      "path": "section/129",
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      "path": "section/130",
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      "heading": "Power to obtain information about persons whose identity can be ascertained",
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      "status": null,
      "parent": "part/7/chapter/2"
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      "path": "section/131",
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      "number": "131",
      "heading": "Notices",
      "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-131",
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      "path": "section/132",
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      "path": "section/133",
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      "path": "section/134",
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      "path": "part/7/chapter/3",
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      "path": "section/135",
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      "path": "section/136",
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      "path": "section/137",
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      "heading": "Taxpayer notices following a tax return",
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      "status": null,
      "parent": "part/7/chapter/3"
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      "path": "section/138",
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      "number": "138",
      "heading": "Protection for privileged communications between legal advisers and clients",
      "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-138",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3"
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      "path": "section/139",
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      "number": "139",
      "heading": "Protection for auditors",
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      "status": null,
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      "path": "section/140",
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      "heading": "Auditors: supplementary",
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      "status": null,
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      "path": "part/7/chapter/4",
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      "path": "part/7/chapter/4/crossheading/inspection-of-business-premises",
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      "path": "section/141",
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      "heading": "Power to inspect business premises",
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      "path": "section/142",
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      "status": null,
      "parent": "part/7/chapter/4/crossheading/inspection-of-business-premises"
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      "path": "section/143",
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      "parent": "part/7/chapter/4/crossheading/inspection-of-business-premises"
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      "path": "section/144",
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      "number": "144",
      "heading": "Carrying out inspections under section 141 or 142: further provision",
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      "parent": "part/7/chapter/4/crossheading/inspection-of-business-premises"
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    {
      "path": "part/7/chapter/4/crossheading/inspection-for-valuation-etc",
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      "heading": "Inspection for valuation etc.",
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      "path": "section/145",
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      "path": "section/146",
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      "path": "part/7/chapter/4/crossheading/approval-of-tribunal-for-premises-inspections",
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      "path": "section/147",
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      "heading": "Approval of tribunal for premises inspections",
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      "path": "part/7/chapter/4/crossheading/other-powers-in-relation-to-premises",
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      "heading": "Other powers in relation to premises",
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      "path": "section/148",
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      "path": "part/7/chapter/4/crossheading/restriction-on-inspection-of-documents",
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      "path": "part/7/chapter/5",
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      "path": "section/150",
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      "heading": "Power to copy and remove documents",
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      "path": "section/151",
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      "heading": "Computer records",
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    {
      "path": "part/7/chapter/6",
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      "heading": "Reviews and appeals against information notices",
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      "path": "section/152",
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      "path": "section/153",
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      "path": "section/154",
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      "path": "part/7/chapter/7",
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      "path": "section/155",
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      "heading": "Offence of concealing etc. documents following information notice",
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      "path": "section/156",
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      "heading": "Offence of concealing etc. documents following information notification",
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      "path": "part/8/chapter/1/crossheading/overview",
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      "path": "part/8/chapter/1/crossheading/double-jeopardy",
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    {
      "path": "part/8/chapter/2",
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      "path": "part/8/chapter/2/crossheading/penalties-for-failure-to-make-returns",
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      "path": "section/159",
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      "heading": "Penalty for failure to make returns",
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    {
      "path": "part/8/chapter/2/crossheading/amounts-of-penalties-for-failure-to-make-returns-lbtt",
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      "path": "section/160",
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      "heading": "Land and buildings transaction tax: first penalty for failure to make return",
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      "path": "section/161",
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      "extent": "S",
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      "path": "section/162",
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      "path": "section/163",
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      "path": "part/8/chapter/2/crossheading/amounts-of-penalties-for-failure-to-make-returns-scottish-landfill-tax",
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      "path": "section/164",
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      "path": "section/166",
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      "path": "section/167",
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    {
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    {
      "path": "section/168",
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    {
      "path": "part/8/chapter/2/crossheading/amounts-of-penalties-for-failure-to-pay-tax-lbtt",
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    {
      "path": "section/169",
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      "extent": null,
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    {
      "path": "section/170",
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      "heading": "Amount of penalty for inaccuracy in taxpayer document",
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      "path": "section/184",
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      "heading": "Potential lost revenue: normal rule",
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      "heading": "Potential lost revenue: multiple errors",
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      "heading": "Potential lost revenue: losses",
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      "heading": "Potential lost revenue: delayed tax",
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      "heading": "Special reduction in penalty under this Chapter",
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      "heading": "Reduction in penalty under this Chapter for disclosure",
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      "path": "part/8/chapter/4/crossheading/penalties-for-inaccurate-information-or-documents",
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      "path": "section/197",
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      "path": "section/198",
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      "path": "section/201",
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      "path": "section/202",
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    },
    {
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    },
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    },
    {
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    },
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    },
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    },
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    },
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      "type": "inserted",
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      "affecting_title": "Building Safety Levy (Scotland) Act 2026",
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      "affecting_title": "Building Safety Levy (Scotland) Act 2026",
      "affecting_provisions": "s. 44(3)"
    },
    {
      "type": "inserted",
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      "affecting_title": "Building Safety Levy (Scotland) Act 2026",
      "affecting_provisions": "s. 35(3)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "Sch. 5",
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      "affecting_title": "Building Safety Levy (Scotland) Act 2026",
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    },
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      "type": "words inserted",
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      "affecting_title": "Building Safety Levy (Scotland) Act 2026",
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    }
  ],
  "made_under": [],
  "changes_made_to": 549,
  "changes_made_to_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/changes.json",
  "changes_made_by": 78,
  "changes_made_by_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/changes/by-it.json",
  "instruments_made_under": 32,
  "instruments_made_under_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2014/16",
    "retrieved_at": "2026-10-29T20:14:01.828273+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."
}