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Scottish Statutory Instruments
2014 No. 370 (C. 35)
Taxes
The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 2) Order 2014
Made
16th December 2014
Laid before the Scottish Parliament
18th December 2014
Coming into force
1st January 2015
The Scottish Ministers make the following Order in exercise of the power conferred by section 260(2) of the Revenue Scotland and Tax Powers Act 2014(1).
Citation and commencement
1. This Order may be cited as the Revenue Scotland and Tax Powers Act 2014 (Commencement No. 2) Order 2014 and comes into force on 1st January 2015.
Day appointed
2. (1) The day appointed for the coming into force of the provisions of the Revenue Scotland and Tax Powers Act 2014 specified in column 1 of the table in the Schedule to this Order (so far as not then in force and the subject matter of which is specified in column 2 of that table) is 1st January 2015.
(2) Where a purpose is specified in column 3 of that table, a provision mentioned in column 1 comes into force in accordance with paragraph (1) only for that purpose.
JOHN SWINNEY
A member of the Scottish Government
St Andrew's House,
Edinburgh
16th December 2014
Article 2
SCHEDULE
Column 1 (provision of the Revenue Scotland and Tax Powers Act 2014) | Column 2 (subject matter) | Column 3 (purpose) |
|---|---|---|
| Section 1 | Overview of the Revenue Scotland and Tax Powers Act 2014 | |
| Section 2 and schedule 1 | Establishment of Revenue Scotland | |
| Section 3 | Functions of Revenue Scotland | |
| Section 4 | Delegation of functions by Revenue Scotland | |
| Section 5 | Payments into the Scottish Consolidated Fund | |
| Section 6 | Rewards | |
| Section 7 | Independence of Revenue Scotland | |
| Section 8 | Ministerial guidance | |
| Section 9 | Provision of information, advice or assistance to the Scottish Ministers | |
| Section 10 | Charter of standards and values | |
| Section 11 | Corporate plan | |
| Section 12 | Annual report | |
| Section 13 | Use of information by Revenue Scotland and other persons | |
| Section 14 | Protected taxpayer information | |
| Section 15 | Confidentiality of protected taxpayer information | |
| Section 16 | Protected taxpayer information: declaration of confidentiality | |
| Section 17 | Disclosure of information prohibited or restricted by statute or agreement | |
| Section 18 | Protected taxpayer information: use by the Keeper | |
| Section 19 | Wrongful disclosure of protected taxpayer information | |
| Section 26(4) and paragraph 23 of schedule 2 | Content of conduct rules concerning members of the Scottish Tax Tribunals | For the purposes of the paragraph cited only |
| Section 251 | Communications from taxpayers to Revenue Scotland | |
| Section 256 and paragraphs 2 to 8, 9(13), (17) and (21)(b) and (c), 10(15) and (19) and 12 of schedule 4 | Miscellaneous provisions consequential on the above commencements | For the purposes of the paragraphs cited only |
EXPLANATORY NOTE
(This note is not part of the Order)
This Order brings into force certain provisions of the Revenue Scotland and Tax Powers Act 2014 on 1st January 2015. The relevant provisions establish Revenue Scotland as a body corporate and provide for the functions it will discharge in the period from its constitution to the date on which Land and Buildings Transaction Tax and Scottish Landfill Tax become chargeable.
The commencement of section 2 of the Revenue Scotland and Tax Powers Act 2014 also sets the day on which the Revenue Scotland and Tax Powers Act 2014 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3294) will come into force.
The Revenue Scotland and Tax Powers Act 2014 received Royal Assent on 24th September 2014. Sections 254, 255, 257, 258, 259, 260 and 261 of and paragraphs 9(12) and 10(14) of schedule 4 to that Act came into force on 25th September 2014.
NOTE AS TO EARLIER COMMENCEMENT ORDERS
(This note is not part of the Order)
Provisions commenced on 7th November 2014 by S.S.I. 2014/278
| Section 11 (partially) |
| Section 26(4) and paragraphs 2(3), 9, 22 and 32 of schedule 2 (partially) |
| Section 32 |
| Section 33 |
| Section 39(1) (partially) |
| Section 45(2) (partially) |
| Section 46 (partially) |
| Section 47 (partially) |
| Section 48 (partially) |
| Section 50 |
| Section 51 |
| Section 52 |
| Section 53 |
| Section 54 |
| Section 55 |
| Section 56 |
| Section 74 (partially) |
| Section 81 |
| Section 92 (partially) |
| Section 94 (partially) |
| Section 111 (partially) |
| Section 114 and paragraphs 3 and 15 of schedule 3 (partially) |
| Section 138 (partially) |
| Section 142 (partially) |
| Section 217 (partially) |
| Section 220 (partially) |
| Section 222 |
| Section 245 (partially) |
| Section 249 (partially) |
| Section 256 and paragraphs 9(1), (6), (8), (9), (15), (16)(a) and (c), (18), (19) and (22)(a)(i) and 10(1), (2), (3), (4), (5), (6), (7), (8), (11), (12), (17) and (18)(a) of schedule 4 (partially) |