{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-251",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-251.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": "section/251",
  "kind": "section",
  "number": "251",
  "heading": "Communications from taxpayers to Revenue Scotland",
  "text": "(1) Any notice, application or other thing that a person is required or permitted by provision made in or under this Act to give to Revenue Scotland must comply with the requirements set out in subsection (2).\n(2) The requirements are that the thing—\n(a) must be in the form specified by Revenue Scotland,\n(b) must contain the information specified by Revenue Scotland, and\n(c) must be given in the manner specified by Revenue Scotland.\n(3) Subsections (1) and (2) are subject to any different provision made in or under this Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 251 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2014/16/section/251",
    "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."
}