OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(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.