# Revenue Scotland and Tax Powers Act 2014, Schedule 5: Index of defined expressions


Expression
Interpretation provision
AT(S) Act 2024
section 252
LBTT(S) Act 2013
section 252
LT(S) Act 2014
section 252
appealable decision
section 233
appellant
section 234(1)
business assets
section 141(4)
business documents
section 141(4)
business premises
section 141(4)
carrying on a business
section 121
closure notice
section 93(1) (for the purposes of Part 6) and paragraph 14(1) of schedule 3 (for the purposes of that schedule)
contact details
section 227(4)
contract settlement
section 118(8)
designated officer
section 252
devolved taxes
section 3(3)
filing date
section 82
First-tier Tribunal
section 21(5)(a)
general anti-avoidance rule
section 62(2)
information notice
section 131(1)
judicial member
section 61
Keeper
section 4(1)(a)
legal member
section 61
Lord President
section 61
matter in question
section 250(1)
notice of appeal
section 252
notice of enquiry
section 85(5) (for the purposes of Part 6) and paragraph 13(1) of schedule 3 (for the purposes of that schedule)
notice of review
section 252
ordinary member
section 61
protected taxpayer information
section 14(1)
Revenue Scotland assessment
section 100
Revenue Scotland determination
section 252
SEPA
section 4(1)(b)
settlement agreement
section 246(1)
statutory records
section 122
tax position
section 120
Tax Tribunals
section 21(5)(c)
taxpayer notice
section 123(3)
third party
section 227(1)(c)
third party notice
section 124(4)
tribunal
section 252
tribunal rules
section 51(2)
Upper Tribunal
section 21(5)(b)

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Source: https://www.legislation.gov.uk/asp/2014/16/schedule/5 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/schedule-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.