{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/schedule-5",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/schedule-5.json",
  "legislation": "asp/2014/16",
  "legislation_title": "Revenue Scotland and Tax Powers Act 2014",
  "legislation_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014",
  "path": "schedule/5",
  "kind": "schedule",
  "number": "5",
  "heading": "Index of defined expressions",
  "text": "Expression\nInterpretation provision\nAT(S) Act 2024\nsection 252\nLBTT(S) Act 2013\nsection 252\nLT(S) Act 2014\nsection 252\nappealable decision\nsection 233\nappellant\nsection 234(1)\nbusiness assets\nsection 141(4)\nbusiness documents\nsection 141(4)\nbusiness premises\nsection 141(4)\ncarrying on a business\nsection 121\nclosure notice\nsection 93(1) (for the purposes of Part 6) and paragraph 14(1) of schedule 3 (for the purposes of that schedule)\ncontact details\nsection 227(4)\ncontract settlement\nsection 118(8)\ndesignated officer\nsection 252\ndevolved taxes\nsection 3(3)\nfiling date\nsection 82\nFirst-tier Tribunal\nsection 21(5)(a)\ngeneral anti-avoidance rule\nsection 62(2)\ninformation notice\nsection 131(1)\njudicial member\nsection 61\nKeeper\nsection 4(1)(a)\nlegal member\nsection 61\nLord President\nsection 61\nmatter in question\nsection 250(1)\nnotice of appeal\nsection 252\nnotice of enquiry\nsection 85(5) (for the purposes of Part 6) and paragraph 13(1) of schedule 3 (for the purposes of that schedule)\nnotice of review\nsection 252\nordinary member\nsection 61\nprotected taxpayer information\nsection 14(1)\nRevenue Scotland assessment\nsection 100\nRevenue Scotland determination\nsection 252\nSEPA\nsection 4(1)(b)\nsettlement agreement\nsection 246(1)\nstatutory records\nsection 122\ntax position\nsection 120\nTax Tribunals\nsection 21(5)(c)\ntaxpayer notice\nsection 123(3)\nthird party\nsection 227(1)(c)\nthird party notice\nsection 124(4)\ntribunal\nsection 252\ntribunal rules\nsection 51(2)\nUpper Tribunal\nsection 21(5)(b)",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in sch. 5 inserted (1.12.2025) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 52(3), 64(2) (with s. 63); S.S.I. 2025/243, reg. 2(3), sch. 2"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 5 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "asp/2017/2",
      "affecting_title": "Air Departure Tax (Scotland) Act 2017"
    },
    {
      "type": "words inserted",
      "affecting": "asp/2017/2",
      "affecting_title": "Air Departure Tax (Scotland) Act 2017"
    },
    {
      "type": "words inserted",
      "affecting": "asp/2026/14",
      "affecting_title": "Building Safety Levy (Scotland) Act 2026"
    },
    {
      "type": "words inserted",
      "affecting": "asp/2026/14",
      "affecting_title": "Building Safety Levy (Scotland) Act 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2014/16/schedule/5",
    "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."
}