OpenLegislation

Changes to Revenue Scotland and Tax Powers Act 2014

2014 asp 16

Made by Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) 2015

285 changes. All changes to Revenue Scotland and Tax Powers Act 2014

Provision Change Made by In force Text
sch. 2 para. 37 coming into force art. 2(1) 1 Apr 2015 Written in
s. 194 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 33 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 3 para. 14 coming into force art. 2(1) 1 Apr 2015 Written in
s. 161 coming into force art. 2(1) 1 Apr 2015 Written in
s. 185 coming into force art. 2(1) 1 Apr 2015 Written in
s. 112 coming into force art. 2(1) 1 Apr 2015 Written in
s. 253 coming into force art. 2(1) 1 Apr 2015 Written in
s. 189 coming into force art. 2(1) 1 Apr 2015 Written in
s. 199 coming into force art. 2(1) 1 Apr 2015 Written in
s. 76 coming into force art. 2(1) 1 Apr 2015 Written in
s. 42 coming into force art. 2(1) 1 Apr 2015 Written in
s. 37 coming into force art. 2(1) 1 Apr 2015 Written in
s. 252 coming into force art. 2(1) 1 Apr 2015 Written in
s. 100 coming into force art. 2(1) 1 Apr 2015 Written in
s. 129 coming into force art. 2(1) 1 Apr 2015 Written in
s. 144 coming into force art. 2(1) 1 Apr 2015 Written in
s. 65 coming into force art. 2(1) 1 Apr 2015 Written in
s. 181 coming into force art. 2(1) 1 Apr 2015 Written in
s. 102 coming into force art. 2(1) 1 Apr 2015 Written in
s. 135 coming into force art. 2(1) 1 Apr 2015 Written in
s. 46 coming into force art. 2(1) 1 Apr 2015 Written in
s. 191 coming into force art. 2(1) 1 Apr 2015 Written in
s. 162 coming into force art. 2(1) 1 Apr 2015 Written in
s. 121 coming into force art. 2(1) 1 Apr 2015 Written in
s. 21 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 3 para. 4 coming into force art. 2(1) 1 Apr 2015 Written in
s. 45(2) coming into force art. 2(1) 1 Apr 2015 Written in
s. 94 coming into force art. 2(1) 1 Apr 2015 Written in
s. 125 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 43 coming into force art. 2(1) 1 Apr 2015 Written in
s. 82 coming into force art. 2(1) 1 Apr 2015 Written in
s. 85 coming into force art. 2(1) 1 Apr 2015 Written in
s. 39(1) coming into force art. 2(1) 1 Apr 2015 Written in
s. 230 coming into force art. 2(1) 1 Apr 2015 Written in
s. 24 coming into force art. 2(1) 1 Apr 2015 Written in
s. 224 coming into force art. 2(1) 1 Apr 2015 Written in
s. 27 coming into force art. 2(1) 1 Apr 2015 Written in
s. 204 coming into force art. 2(1) 1 Apr 2015 Written in
s. 123 coming into force art. 2(1) 1 Apr 2015 Written in
s. 178 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 35 coming into force art. 2(1) 1 Apr 2015 Written in
s. 220 coming into force art. 2(1) 1 Apr 2015 Written in
s. 84 coming into force art. 2(1) 1 Apr 2015 Written in
s. 120 coming into force art. 2(1) 1 Apr 2015 Written in
s. 61 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 10(1) coming into force art. 2(1) 1 Apr 2015 Written in
s. 244 coming into force art. 2(1) 1 Apr 2015 Written in
s. 73 coming into force art. 2(1) 1 Apr 2015 Written in
s. 203 coming into force art. 2(1) 1 Apr 2015 Written in
s. 138 coming into force art. 2(1) 1 Apr 2015 Written in
s. 239 coming into force art. 2(1) 1 Apr 2015 Written in
s. 186 coming into force art. 2(1) 1 Apr 2015 Written in
s. 35 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 15 coming into force art. 2(1) 1 Apr 2015 Written in
s. 109 coming into force art. 2(1) 1 Apr 2015 Written in
s. 150 coming into force art. 2(1) 1 Apr 2015 Written in
s. 196 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 5 coming into force art. 2(1) 1 Apr 2015 Written in
s. 134 coming into force art. 2(1) 1 Apr 2015 Written in
s. 192 coming into force art. 2(1) 1 Apr 2015 Written in
s. 164 coming into force art. 2(1) 1 Apr 2015 Written in
s. 206 coming into force art. 2(1) 1 Apr 2015 Written in
s. 93 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 4 para. 9(2)-(5)(7)(10)(11)(14)(16)(b) coming into force art. 2(1) 1 Apr 2015 Written in
s. 153 coming into force art. 2(1) 1 Apr 2015 Written in
s. 68 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 36 coming into force art. 2(1) 1 Apr 2015 Written in
s. 86 coming into force art. 2(1) 1 Apr 2015 Written in
s. 97 coming into force art. 2(1) 1 Apr 2015 Written in
s. 44 coming into force art. 2(1) 1 Apr 2015 Written in
s. 143 coming into force art. 2(1) 1 Apr 2015 Written in
s. 28 coming into force art. 2(1) 1 Apr 2015 Written in
s. 78 coming into force art. 2(1) 1 Apr 2015 Written in
s. 197 coming into force art. 2(1) 1 Apr 2015 Written in
s. 256 coming into force art. 2(1) 1 Apr 2015 Written in
s. 190 coming into force art. 2(1) 1 Apr 2015 Written in
s. 149 coming into force art. 2(1) 1 Apr 2015 Written in
s. 195 coming into force art. 2(1) 1 Apr 2015 Written in
s. 132 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 3 coming into force art. 2(1) 1 Apr 2015 Written in
s. 154 coming into force art. 2(1) 1 Apr 2015 Written in
s. 241 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 28 coming into force art. 2(1) 1 Apr 2015 Written in
s. 107 coming into force art. 2(1) 1 Apr 2015 Written in
s. 74 coming into force art. 2(1) 1 Apr 2015 Written in
s. 57 coming into force art. 2(1) 1 Apr 2015 Written in
s. 160 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 3 para. 17 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 8 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 31 coming into force art. 2(1) 1 Apr 2015 Written in
s. 39(2) coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 30 coming into force art. 2(1) 1 Apr 2015 Written in
s. 63 coming into force art. 2(1) 1 Apr 2015 Written in
s. 218 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 2(1)(2) coming into force art. 2(1) 1 Apr 2015 Written in
s. 122 coming into force art. 2(1) 1 Apr 2015 Written in
s. 115 coming into force art. 2(1) 1 Apr 2015 Written in
s. 25 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 3 para. 3 coming into force art. 2(1) 1 Apr 2015 Written in
s. 174 coming into force art. 2(1) 1 Apr 2015 Written in
s. 98 coming into force art. 2(1) 1 Apr 2015 Written in
s. 114 coming into force art. 2(1) 1 Apr 2015 Written in
s. 105 coming into force art. 2(1) 1 Apr 2015 Written in
s. 202 coming into force art. 2(1) 1 Apr 2015 Written in
s. 59 coming into force art. 2(1) 1 Apr 2015 Written in
s. 66 coming into force art. 2(1) 1 Apr 2015 Written in
s. 167 coming into force art. 2(1) 1 Apr 2015 Written in
s. 237 coming into force art. 2(1) 1 Apr 2015 Written in
s. 152 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 10(2) coming into force art. 2(1) 1 Apr 2015 Written in
s. 227 coming into force art. 2(1) 1 Apr 2015 Written in
s. 242 coming into force art. 2(1) 1 Apr 2015 Written in
s. 58 coming into force art. 2(1) 1 Apr 2015 Written in
s. 92 coming into force art. 2(1) 1 Apr 2015 Written in
s. 130 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 13 coming into force art. 2(1) 1 Apr 2015 Written in
s. 118 coming into force art. 2(1) 1 Apr 2015 Written in
s. 171 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 12 coming into force art. 2(1) 1 Apr 2015 Written in
s. 165 coming into force art. 2(1) 1 Apr 2015 Written in
s. 207 coming into force art. 2(1) 1 Apr 2015 Written in
s. 79 coming into force art. 2(1) 1 Apr 2015 Written in
s. 234(4)(b) coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 34 coming into force art. 2(1) 1 Apr 2015 Written in
s. 119 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 11 coming into force art. 2(1) 1 Apr 2015 Written in
s. 77 coming into force art. 2(1) 1 Apr 2015 Written in
s. 205 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 41 coming into force art. 2(1) 1 Apr 2015 Written in
s. 103 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 27 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 1 coming into force art. 2(1) 1 Apr 2015 Written in
s. 133 coming into force art. 2(1) 1 Apr 2015 Written in
s. 245 coming into force art. 2(1) 1 Apr 2015 Written in
s. 235 coming into force art. 2(1) 1 Apr 2015 Written in
s. 34 coming into force art. 2(1) 1 Apr 2015 Written in
s. 246 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 18 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 4 para. 10(9)(10)(13)(16)(18)(b) coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 22 coming into force art. 2(1) 1 Apr 2015 Written in
s. 116 coming into force art. 2(1) 1 Apr 2015 Written in
s. 49 coming into force art. 2(1) 1 Apr 2015 Written in
s. 183 coming into force art. 2(1) 1 Apr 2015 Written in
s. 157 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 14 coming into force art. 2(1) 1 Apr 2015 Written in
s. 72 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 3 para. 7 coming into force art. 2(1) 1 Apr 2015 Written in
s. 223 coming into force art. 2(1) 1 Apr 2015 Written in
s. 142 coming into force art. 2(1) 1 Apr 2015 Written in
s. 176 coming into force art. 2(1) 1 Apr 2015 Written in
s. 48 coming into force art. 2(1) 1 Apr 2015 Written in
s. 180 coming into force art. 2(1) 1 Apr 2015 Written in
s. 173 coming into force art. 2(1) 1 Apr 2015 Written in
s. 80 coming into force art. 2(1) 1 Apr 2015 Written in
s. 156 coming into force art. 2(1) 1 Apr 2015 Written in
s. 145 coming into force art. 2(1) 1 Apr 2015 Written in
s. 104 coming into force art. 2(1) 1 Apr 2015 Written in
s. 232 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 6 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 3 para. 8 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 3 para. 12 coming into force art. 2(1) 1 Apr 2015 Written in
s. 110 coming into force art. 2(1) 1 Apr 2015 Written in
s. 64 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 5 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 3 para. 2 coming into force art. 2(1) 1 Apr 2015 Written in
s. 83 coming into force art. 2(1) 1 Apr 2015 Written in
s. 184 coming into force art. 2(1) 1 Apr 2015 Written in
s. 249 coming into force art. 2(1) 1 Apr 2015 Written in
s. 231 coming into force art. 2(1) 1 Apr 2015 Written in
s. 90 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 26 coming into force art. 2(1) 1 Apr 2015 Written in
s. 250 coming into force art. 2(1) 1 Apr 2015 Written in
s. 87 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 3 para. 9 coming into force art. 2(1) 1 Apr 2015 Written in
s. 141 coming into force art. 2(1) 1 Apr 2015 Written in
s. 198 coming into force art. 2(1) 1 Apr 2015 Written in
s. 238 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 7 coming into force art. 2(1) 1 Apr 2015 Written in
s. 159 coming into force art. 2(1) 1 Apr 2015 Written in
s. 240 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 29 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 20 coming into force art. 2(1) 1 Apr 2015 Written in
s. 69 coming into force art. 2(1) 1 Apr 2015 Written in
s. 208 coming into force art. 2(1) 1 Apr 2015 Written in
s. 124 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 24 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 3 para. 15 coming into force art. 2(1) 1 Apr 2015 Written in
s. 187 coming into force art. 2(1) 1 Apr 2015 Written in
s. 67 coming into force art. 2(1) 1 Apr 2015 Written in
s. 148 coming into force art. 2(1) 1 Apr 2015 Written in
s. 71 coming into force art. 2(1) 1 Apr 2015 Written in
s. 179 coming into force art. 2(1) 1 Apr 2015 Written in
s. 99 coming into force art. 2(1) 1 Apr 2015 Written in
s. 146 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 21 coming into force art. 2(1) 1 Apr 2015 Written in
s. 175 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 3 para. 5 coming into force art. 2(1) 1 Apr 2015 Written in
s. 201 coming into force art. 2(1) 1 Apr 2015 Written in
s. 243 coming into force art. 2(1) 1 Apr 2015 Written in
s. 247 coming into force art. 2(1) 1 Apr 2015 Written in
s. 236 coming into force art. 2(1) 1 Apr 2015 Written in
s. 169 coming into force art. 2(1) 1 Apr 2015 Written in
s. 101 coming into force art. 2(1) 1 Apr 2015 Written in
s. 140 coming into force art. 2(1) 1 Apr 2015 Written in
s. 20 coming into force art. 2(1) 1 Apr 2015 Written in
s. 151 coming into force art. 2(1) 1 Apr 2015 Written in
s. 216 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 4 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 25 coming into force art. 2(1) 1 Apr 2015 Written in
s. 126 coming into force art. 2(1) 1 Apr 2015 Written in
s. 60 coming into force art. 2(1) 1 Apr 2015 Written in
s. 127 coming into force art. 2(1) 1 Apr 2015 Written in
s. 188 coming into force art. 2(1) 1 Apr 2015 Written in
s. 177 coming into force art. 2(1) 1 Apr 2015 Written in
s. 217 coming into force art. 2(1) 1 Apr 2015 Written in
s. 225 coming into force art. 2(1) 1 Apr 2015 Written in
s. 113 coming into force art. 2(1) 1 Apr 2015 Written in
s. 45(1) coming into force art. 2(1) 1 Apr 2015 Written in
s. 182 coming into force art. 2(1) 1 Apr 2015 Written in
s. 26(4) coming into force art. 2(1) 1 Apr 2015 Written in
s. 31 coming into force art. 2(1) 1 Apr 2015 Written in
s. 108 coming into force art. 2(1) 1 Apr 2015 Written in
s. 137 coming into force art. 2(1) 1 Apr 2015 Written in
s. 170 coming into force art. 2(1) 1 Apr 2015 Written in
s. 106 coming into force art. 2(1) 1 Apr 2015 Written in
s. 147 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 2(3) coming into force art. 2(1) 1 Apr 2015 Written in
s. 91 coming into force art. 2(1) 1 Apr 2015 Written in
s. 88 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 38 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 3 para. 10 coming into force art. 2(1) 1 Apr 2015 Written in
s. 117 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 9 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 4 para. 9(20)(21)(a)(d)(22)(a)(ii)(b)(23) coming into force art. 2(1) 1 Apr 2015 Written in
s. 36 coming into force art. 2(1) 1 Apr 2015 Written in
s. 30 coming into force art. 2(1) 1 Apr 2015 Written in
s. 219 coming into force art. 2(1) 1 Apr 2015 Written in
s. 40 coming into force art. 2(1) 1 Apr 2015 Written in
s. 89 coming into force art. 2(1) 1 Apr 2015 Written in
s. 234(1)-(3)(4)(a)(5)(6) coming into force art. 2(1) 1 Apr 2015 Written in
s. 43 coming into force art. 2(1) 1 Apr 2015 Written in
s. 95 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 3 para. 13 coming into force art. 2(1) 1 Apr 2015 Written in
s. 228 coming into force art. 2(1) 1 Apr 2015 Written in
s. 233 coming into force art. 2(1) 1 Apr 2015 Written in
s. 38 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 4 para. 1 coming into force art. 2(1) 1 Apr 2015 Written in
s. 47 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 3 para. 1 coming into force art. 2(1) 1 Apr 2015 Written in
s. 229 coming into force art. 2(1) 1 Apr 2015 Written in
s. 128 coming into force art. 2(1) 1 Apr 2015 Written in
s. 172 coming into force art. 2(1) 1 Apr 2015 Written in
s. 166 coming into force art. 2(1) 1 Apr 2015 Written in
s. 200 coming into force art. 2(1) 1 Apr 2015 Written in
s. 29 coming into force art. 2(1) 1 Apr 2015 Written in
s. 221 coming into force art. 2(1) 1 Apr 2015 Written in
s. 70 coming into force art. 2(1) 1 Apr 2015 Written in
s. 168 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 19 coming into force art. 2(1) 1 Apr 2015 Written in
s. 213(5) coming into force art. 2(1) 1 Apr 2015 Written in
sch. 3 para. 6 coming into force art. 2(1) 1 Apr 2015 Written in
s. 226 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 3 para. 11 coming into force art. 2(1) 1 Apr 2015 Written in
s. 96 coming into force art. 2(1) 1 Apr 2015 Written in
s. 131 coming into force art. 2(1) 1 Apr 2015 Written in
s. 26(1)-(3) coming into force art. 2(1) 1 Apr 2015 Written in
s. 62 coming into force art. 2(1) 1 Apr 2015 Written in
s. 111 coming into force art. 2(1) 1 Apr 2015 Written in
s. 214 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 3 para. 16 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 40 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 39 coming into force art. 2(1) 1 Apr 2015 Written in
s. 248 coming into force art. 2(1) 1 Apr 2015 Written in
s. 193 coming into force art. 2(1) 1 Apr 2015 Written in
s. 75 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 42 coming into force art. 2(1) 1 Apr 2015 Written in
s. 139 coming into force art. 2(1) 1 Apr 2015 Written in
s. 155 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 4 para. 11 coming into force art. 2(1) 1 Apr 2015 Written in
s. 136 coming into force art. 2(1) 1 Apr 2015 Written in
s. 23 coming into force art. 2(1) 1 Apr 2015 Written in
s. 163 coming into force art. 2(1) 1 Apr 2015 Written in
sch. 2 para. 32 coming into force art. 2(1) 1 Apr 2015 Written in
s. 41 coming into force art. 2(2) 22 Sep 2015 Written in

From legislation.gov.uk's record of changes, the official one: see it there.

Data