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The Revenue Scotland (First Planning Period) Order 2015

S.S.I. 2015/16 · Made 22 January 2015

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Taxes

Made 22nd January 2015

Laid before the Scottish Parliament 26th January 2015

Coming into force 1st April 2015

The Scottish Ministers make the following Order in exercise of the powers conferred by section 11(7)(a) of the Revenue Scotland and Tax Powers Act 2014f1.

Annotations to the whole text

Footnotes

f1

2014 asp 16.

Contents

  1. 1Citation and commencement
  2. 2Specification of planning period for Revenue Scotland’s first corporate plan
  3. Signature
  4. Explanatory note

1Citation and commencement

This Order may be cited as the Revenue Scotland (First Planning Period) Order 2015 and comes into force on 1st April 2015.

2Specification of planning period for Revenue Scotland’s first corporate plan

The period beginning on 1st June 2015 and ending on 31st March 2018 is specified as the first period for the purposes of section 11(7)(a) of the Revenue Scotland and Tax Powers Act 2014 (definition of “planning period” for the purposes of Revenue Scotland’s corporate planning).

Signature

JOHN SWINNEY

A member of the Scottish Government

St Andrew’s House,

Edinburgh

22nd January 2015

Explanatory note

(This note is not part of the Order)

The Revenue Scotland and Tax Powers Act 2014 establishes Revenue Scotland and makes provision about the collection and management of devolved taxes (within the meaning of section 80A(4) of the Scotland Act 1998). Revenue Scotland is known as Teachd-a-steach Alba in Gaelic.

This Order prescribes the period from 1st June 2015 to 31st March 2018 as the planning period for Revenue Scotland’s first corporate plan.