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Revenue Scotland and Tax Powers Act 2014

Type Act of the Scottish Parliament

Publication 2014-09-24

Last updated 2020-03-11

State In force

Jurisdiction Scotland

Department Statute Law Database

Source legislation.gov.uk

articles Not indexed

Reform history JSON API

(3) Revenue Scotland may suspend all or part of a penalty only if compliance with a condition of suspension would help P to avoid becoming liable to further penalties under section 182 for careless inaccuracy.

(4) A condition of suspension may specify—

(a) action to be taken,

(b) a period within which it may be taken.

(5) On the expiry of the period of suspension—

(a) if P satisfies Revenue Scotland that the conditions of suspension have been complied with, the suspended penalty or part is cancelled, and

(b) otherwise, the suspended penalty or part becomes payable.

(6) If, during the period of suspension of all or part of a penalty under section 182, P becomes liable for another penalty under that section, the suspended penalty or part becomes payable.

Penalty for inaccuracy attributable to another person

Penalty for inaccuracy in taxpayer document attributable to another person

185

(1) A penalty is payable by a person (“T”) where—

(a) another person (“P”) gives Revenue Scotland a document of a kind mentioned in the table in section 182,

(b) the document contains a relevant inaccuracy, and

(i) to T deliberately supplying false information to P (whether directly or indirectly), or

(ii) to T deliberately withholding information from P,

with the intention of the document containing the inaccuracy.

(2) A “relevant inaccuracy” is an inaccuracy which amounts to, or leads to—

(a) an understatement of a liability to tax,

(b) a false or inflated statement of a loss, exemption or relief, or

(3) A penalty is payable by T under this section in respect of an inaccuracy whether or not P is liable to a penalty under section 182 in respect of the same inaccuracy.

(4) The penalty payable under this section is 100% of the potential lost revenue.

Penalty for failure to notify under-assessment

186

(1) A penalty is payable by a person (“P”) where—

(a) a Revenue Scotland assessment understates P's liability to a devolved tax, and

(b) P has failed to take reasonable steps to notify Revenue Scotland, within the period of 30 days beginning with the date of the assessment, that it is an under-assessment.

(2) In deciding what steps (if any) were reasonable, Revenue Scotland must consider—

(a) whether P knew, or should have known, about the under-assessment, and

(b) what steps it would have been reasonable to take to notify Revenue Scotland.

(3) The penalty payable under this section is 30% of the potential lost revenue.

(4) In this section—

(a) “Revenue Scotland assessment” includes “Revenue Scotland determination”, and

(b) accordingly, references to an under-assessment include an under-determination.

Penalties under Chapter 3: general

Potential lost revenue: normal rule

187

(1) The “potential lost revenue” in respect of—

(a) an inaccuracy in a document (including an inaccuracy attributable to a supply of false information or withholding of information), or

(b) a failure to notify an under-assessment,

is the additional amount due and payable in respect of tax as a result of correcting the inaccuracy or under-assessment.

(2) The reference in subsection (1) to the additional amount due and payable includes a reference to—

(a) an amount payable to Revenue Scotland having been erroneously paid by way of repayment of tax, and

(b) an amount which would have been repayable by Revenue Scotland had the inaccuracy or assessment not been corrected.

Potential lost revenue: multiple errors

188

(1) Where P is liable to a penalty under section 182 in respect of more than one inaccuracy, and the calculation of potential lost revenue under section 187 in respect of each inaccuracy depends on the order in which they are corrected, careless inaccuracies are to be taken to be corrected before deliberate inaccuracies.

(2) In calculating potential lost revenue where P is liable to a penalty under section 182 in respect of one or more understatements in one or more documents relating to a tax period, account is to be taken of any overstatement in any document given by P which relates to the same tax period.

(3) In subsection (2)—

(a) “understatement” means an inaccuracy that meets condition A in section 182, and

(b) “overstatement” means an inaccuracy that does not meet that condition.

(4) For the purpose of subsection (2) overstatements are to be set against understatements in the following order—

(a) understatements in respect of which P is not liable to a penalty,

(b) careless understatements,

(5) In calculating for the purposes of a penalty under section 182 potential lost revenue in respect of a document given by or on behalf of P, no account is to be taken of the fact that a potential loss of revenue from P is or may be balanced by a potential over-payment by another person (except to the extent than an enactment requires or permits a person's tax liability to be adjusted by reference to P's).

Potential lost revenue: losses

189

(1) Where an inaccuracy has the result that a loss is wrongly recorded for purposes of a devolved tax and the loss has been wholly used to reduce the amount due and payable in respect of tax, the potential lost revenue is calculated in accordance with section 187.

(2) Where an inaccuracy has the result that a loss is wrongly recorded for purposes of a devolved tax and the loss has not been wholly used to reduce the amount due and payable in respect of tax, the potential lost revenue is—

(a) the potential lost revenue calculated in accordance with section 187 in respect of any part of the loss that has been used to reduce the amount due and payable in respect of tax, plus

(b) 10% of any part that has not.

(3) Subsections (1) and (2) apply both—

(a) to a case where no loss would have been recorded but for the inaccuracy, and

(b) to a case where a loss of a different amount would have been recorded (but in that case subsections (1) and (2) apply only to the difference between the amount recorded and the true amount).

(4) The potential lost revenue in respect of a loss is nil where, because of the nature of the loss or P's circumstances, there is no reasonable prospect of the loss being used to support a claim to reduce a tax liability (of any person).

Potential lost revenue: delayed tax

190

(1) Where an inaccuracy resulted in an amount of tax being declared later than it should have been (“the delayed tax”), the potential lost revenue is—

(a) 5% of the delayed tax for each year of the delay, or

(b) a percentage of the delayed tax, for each separate period of delay of less than a year, equating to 5% per year.

(2) This section does not apply to a case to which section 189 applies.

Special reduction in penalty under this Chapter

191

(1) Revenue Scotland may reduce a penalty under this Chapter if it thinks it right to do so because of special circumstances.

(2) In subsection (1) “special circumstances” does not include—

(a) ability to pay, or

(b) the fact that a potential loss of revenue from one taxpayer is balanced by a potential over-payment by another.

(3) In subsection (1) the reference to reducing a penalty includes a reference to—

(a) remitting a penalty entirely,

(b) suspending a penalty, and

(4) In this section references to a penalty include references to any interest in relation to the penalty.

(5) The powers in this section also apply after a decision of a tribunal or a court in relation to the penalty.

Reduction in penalty under this Chapter for disclosure

192

(1) Revenue Scotland may reduce a penalty under this Chapter where a person makes a qualifying disclosure.

(2) A “qualifying disclosure” means disclosure of—

(a) an inaccuracy,

(b) a supply of false information or withholding of information, or

(3) A person makes a qualifying disclosure by—

(a) telling Revenue Scotland about it,

(b) giving Revenue Scotland reasonable help in quantifying the inaccuracy, the inaccuracy attributable to the supply of false information or withholding of information, or the under-assessment, and

(c) allowing Revenue Scotland access to records for the purpose of ensuring that the inaccuracy, the inaccuracy attributable to the supply of false information or withholding of information, or the under-assessment is fully corrected.

(4) Reductions under this section may reflect—

(a) whether the disclosure was prompted or unprompted, and

(b) the quality of the disclosure.

(5) Disclosure of relevant information—

(a) is “unprompted” if made at a time when the person making it has no reason to believe that Revenue Scotland has discovered or is about to discover the inaccuracy, the supply of false information or withholding of information, or the under-assessment, and

(b) otherwise, is “prompted”.

(6) In relation to disclosure, “quality” includes timing, nature and extent.

Assessment of penalties under this Chapter

193

(1) Where a person becomes liable to a penalty under this Chapter, Revenue Scotland must—

(a) assess the penalty,

(b) notify the person, and

(2) A penalty under this Chapter must be paid before the end of the period of 30 days beginning with the day on which notification of the penalty is issued.

(3) An assessment of a penalty under this Chapter—

(a) is to be treated for enforcement purposes as an assessment to tax, and

(b) may be combined with an assessment to tax.

(4) An assessment of a penalty under section 182 or 185 must be made before the end of the period of 12 months beginning with—

(a) the end of the appeal period for the decision correcting the inaccuracy, or

(b) if there is no assessment to the tax concerned within paragraph (a), the date on which the inaccuracy is corrected.

(5) An assessment of a penalty under section 186 must be made before the end of the period of 12 months beginning with—

(a) the end of the appeal period for the assessment of tax which corrected the understatement, or

(b) if there is no assessment within paragraph (a), the date on which the understatement is corrected.

(6) In subsections (4) and (5) “appeal period” means the period during which—

(a) an appeal could be brought, or

(b) an appeal that has been brought has not been determined or withdrawn.

(7) Subject to subsections (4) and (5), a supplementary assessment may be made in respect of a penalty if an earlier assessment operated by reference to an underestimate of potential lost revenue.

Power to change penalty provisions in Chapter 3

194

(1) The Scottish Ministers may by regulations make provision (or further provision) about penalties under this Chapter.

(2) Provision under subsection (1) includes provision—

(a) about the circumstances in which a penalty is payable,

(b) about the amounts of penalties,

(d) about appealing penalties,

(e) about enforcing penalties.

(3) Regulations under subsection (1) may not create criminal offences.

(4) Regulations under subsection (1) may modify any enactment (including this Act).

(5) Regulations under subsection (1) do not apply to—

(a) a failure which began before the date on which the regulations come into force, and

(b) an inaccuracy in any information or document provided to Revenue Scotland before that date.

CHAPTER 4 — Penalties relating to investigations

Penalties for failure to comply or obstruction

195

(1) This section applies to a person who—

(a) fails to comply with an information notice, or

(b) deliberately obstructs a designated officer or a person authorised by the officer in the course of an inspection or in the exercise of a power that has been approved by the tribunal under section 147.

(2) The person is liable to a penalty of £300.

(3) The reference to a person who fails to comply with an information notice includes a person who conceals, destroys or otherwise disposes of (or arranges for the concealment, destruction or disposal of) a document in breach of section 198 or 199.

Daily default penalties for failure to comply or obstruction

196

(1) This section applies if the failure or obstruction mentioned in section 195(1) continues after the date on which a penalty is imposed under that section in respect of the failure or obstruction.

(2) The person is liable to a further penalty or penalties not exceeding £60 for each subsequent day on which the failure or obstruction continues.

Penalties for inaccurate information or documents

197

(1) This section applies if—

(a) in complying with an information notice, a person provides inaccurate information or produces a document that contains an inaccuracy, and

(b) condition A, B or C is met.

(2) Condition A is that the inaccuracy is careless or deliberate.

(3) An inaccuracy is careless if it is due to a failure by the person to take reasonable care.

(4) Condition B is that the person knows of the inaccuracy at the time the information is provided or the document produced but does not inform Revenue Scotland at that time.

(5) Condition C is that the person—

(a) discovers the inaccuracy some time later, and

(b) fails to take reasonable steps to inform Revenue Scotland.

(6) The person is liable to a penalty not exceeding £3,000.

(7) Where the information or document contains more than one inaccuracy, a penalty is payable for each inaccuracy.

Penalties for concealing, destroying etc. documents

Concealing, destroying etc. documents following information notice

198

(1) A person must not conceal, destroy or otherwise dispose of (or arrange for the concealment, destruction or disposal of) a document that is the subject of an information notice addressed to the person, unless subsection (2) or (3) applies.

(2) Subsection (1) does not apply if the person acts after the document has been produced to a designated officer in accordance with the information notice, unless a designated officer has notified the person that the document must continue to be available for inspection (and has not withdrawn the notification).

(3) Subsection (1) does not apply, in a case to which section 133 applies, if the person acts after the expiry of the period of 6 months beginning with the day on which a copy of the document was produced in accordance with that section unless, before the expiry of that period, a designated officer made a request for the original document under section 133(2)(b).

Concealing, destroying etc. documents following information notification

199

(1) A person must not conceal, destroy or otherwise dispose of (or arrange for the concealment, destruction or disposal of) a document if a designated officer has notified the person that the document is to be, or is likely to be, the subject of an information notice addressed to that person, unless subsection (2) applies.

(2) Subsection (1) does not apply if the person acts after—

(a) at least 6 months has expired since the person was (or was last) so notified, or

(b) an information notice has been given to the person requiring the document to be produced.

Penalties: failure to comply with time limit

Failure to comply with time limit

200

A failure by a person to do anything required to be done within a limited period of time does not give rise to liability to a penalty under section 195 or 196 if the person did it within such further time (if any) as a designated officer may have allowed.

Penalties under Chapter 4: general

Reasonable excuse for failure to comply or obstruction

201

(1) Liability to a penalty under section 195 or 196 does not arise if the person satisfies Revenue Scotland or (on appeal) the tribunal that there is a reasonable excuse for the failure or the obstruction of a designated officer or of a person authorised by the officer.

(2) For the purposes of this section—

(a) an insufficiency of funds is not a reasonable excuse unless attributable to events outside the person's control,

(b) where the person relies on another person to do anything, that is not a reasonable excuse unless the first person took reasonable care to avoid the failure or obstruction, and

(c) where the person had a reasonable excuse for the failure or obstruction but the excuse has ceased, the person is to be treated as having continued to have the excuse if the failure is remedied, or the obstruction stops, without unreasonable delay after the excuse ceased.

Assessment of penalties under sections 195, 196 and 197

202

(1) Where a person becomes liable for a penalty under section 195, 196 or 197 Revenue Scotland must—

(a) assess the penalty, and

(b) notify the person.

(2) An assessment of a penalty under section 195 or 196 must be made within the period of 12 months beginning with the date on which the person became liable to the penalty, subject to subsection (3).

(3) In a case involving an information notice against which a person may appeal, an assessment of a penalty under section 195 or 196 must be made within the period of 12 months beginning with the latest of the following—

(a) the date on which the person became liable to the penalty,

(b) the end of the period in which notice of an appeal against the information notice could have been given, and

(4) An assessment of a penalty under section 197 must be made—

(a) within the period of 12 months beginning with the date on which the inaccuracy first came to the attention of a designated officer, and

(b) within the period of 6 years beginning with the date on which the person became liable to the penalty.

Enforcement of penalties under sections 195, 196 and 197

203

(1) A penalty under section 195, 196 or 197 must be paid—

(a) before the end of the period of 30 days beginning with the date on which the notification under section 202 was issued,

(b) if a notice of review against the penalty is given, before the end of the period of 30 days beginning with the date on which the review is concluded,

(c) if, following review, mediation is entered into, before the end of the period of 30 days beginning with the date either Revenue Scotland or the person who gave the notice of review gave notice of withdrawal from mediation, or

(d) if a notice of an appeal against the penalty is given, before the end of the period of 30 days beginning with the date on which the appeal is determined or withdrawn.

(2) A penalty under section 195, 196 or 197 is to be treated for enforcement purposes as an assessment to tax.

Increased daily default penalty

204

(1) This section applies if—

(a) a penalty under section 196 is assessed under section 202 in respect of a person's failure to comply with a notice under section 127,

(b) the failure continues for more than 30 days beginning with the date on which notification of that assessment was issued, and

(c) the person has been told that an application may be made under this section for an increased daily penalty to be imposed.

(2) If this section applies, a designated officer may make an application to the tribunal for an increased daily penalty to be imposed on the person.

(3) If the tribunal decides that an increased daily penalty should be imposed, then for each applicable day on which the failure continues—

(a) the person is not liable to a penalty under section 196 for the failure, and

(b) the person is liable instead to a penalty under this section of an amount determined by the tribunal.

(4) The tribunal may not determine an amount exceeding £1,000 for each applicable day.

(5) In determining the amount the tribunal must have regard to—

(a) the likely cost to the person of complying with the notice,

(b) any benefits to the person of not complying with it, and

(6) If a person becomes liable to a penalty under this section, Revenue Scotland must notify the person.

(7) The notification must specify the day from which the increased penalty is to apply.

(8) That day and any subsequent day is an “applicable day” for the purposes of subsection (3).

Enforcement of increased daily default penalty

205

(1) A penalty under section 204 must be paid before the end of the period of 30 days beginning with the date on which the notification of the penalty is issued.

(2) A penalty under section 204 is to be treated for enforcement purposes as an assessment to tax.

206

(1) This section applies where—

(a) a person becomes liable to a penalty under section 195,

(b) the failure or obstruction continues after a penalty is imposed under that section,

(c) a designated officer has reason to believe that, as a result of the failure or obstruction, the amount of tax that the person has paid, or is likely to pay, is significantly less than it would otherwise have been,

(d) before the end of the period of 12 months beginning with the relevant date, a designated officer makes an application to the Upper Tribunal for an additional penalty to be imposed on the person, and

(e) the Upper Tribunal decides that it is appropriate for an additional penalty to be imposed.

(2) The person is liable to a penalty of an amount decided by the Upper Tribunal.

(3) In deciding the amount of the penalty, the Upper Tribunal must have regard to the amount of tax which has not been, or is not likely to be, paid by the person.

(4) Where a person becomes liable to a penalty under this section, Revenue Scotland must notify the person.

(5) Any penalty under this section is in addition to the penalty or penalties under section 195 or 196.

(6) In subsection (1)(d) the “relevant date” means—

(a) in a case involving an information notice against which a person may appeal, the latest of—

(i) the date on which the person became liable to the penalty under section 195,

(ii) the end of the period in which notice of an appeal against the information notice could have been given, and

(iii) if notice of such an appeal is given, the date on which the appeal is determined or withdrawn, and

(b) in any other case, the date on which the person became liable to the penalty under section 195.

207

(1) A penalty under section 206 must be paid before the end of the period of 30 days beginning with the date on which the notification of the penalty is issued.

(2) A penalty under section 206 is to be treated for enforcement purposes as an assessment to tax.

Power to change penalty provisions in Chapter 4

208

(1) The Scottish Ministers may by regulations make provision (or further provision) about penalties under this Chapter (other than penalties under section 206).

(2) Regulations under subsection (1) may include provision—

(a) about the circumstances in which a penalty is payable,

(b) about the amounts of penalties,

(d) about appealing penalties,

(e) about enforcing penalties.

(3) Regulations under subsection (1) may also include provision for the purposes of sections 151(6) and (7) and 231(2) and (3).

(4) Regulations under subsection (1) may not create criminal offences.

(5) Regulations under subsection (1) may modify any enactment (including this Act).

(6) Regulations under subsection (1) do not apply to a failure or obstruction which began before the date on which the regulations come into force.

CHAPTER 5 — Other administrative penalties

Penalties for failure to register for tax etc.

Penalty for failure to register for tax etc.

209

(1) A penalty is payable by a person (“P”) where—

(a) P fails to comply with a requirement imposed by or under section 22 or 23 of the LT(S) Act 2014 (“a relevant requirement”), and

(b) the failure was—

(i) deliberate on P's part (“a deliberate failure”), or

(ii) careless on P's part (“a careless failure”).

(2) A failure is careless if it is due to a failure by P to take reasonable care.

(3) A failure by P to comply with a relevant requirement, which was neither deliberate nor careless on P's part at an earlier time, is to be treated as careless if P—

(a) discovered the failure at some later time, and

(b) did not take reasonable steps to inform Revenue Scotland.

(4) Section 210 sets out the penalty under this section.

Amount of penalty for failure to register for tax etc.

210

(1) This section sets out the penalty payable under section 209.

(2) For a deliberate failure, the penalty is 100% of the potential lost revenue.

(3) For a careless failure, the penalty is 30% of the potential lost revenue.

(4) In the case of a relevant requirement relating to Scottish landfill tax, the potential lost revenue is the amount of the tax (if any) for which P is liable for the period—

(a) beginning on the date with effect from which P is required in accordance with that requirement to be registered, and

(b) ending on the date on which Revenue Scotland received notification of, or otherwise became fully aware of, P's liability to be registered.

(5) In calculating potential lost revenue in respect of a failure to comply with a relevant requirement on the part of P no account is to be taken of the fact that a potential loss of revenue from P is or may be balanced by a potential over-payment by another person.

Penalties under Chapter 5: general

Interaction of penalties under section 209 with other penalties

211

The amount of a penalty for which P is liable under section 209 is to be reduced by the amount of any other penalty incurred by P (other than a penalty under Chapter 2), if the amount of the penalty is determined by reference to the same liability to tax.

Reduction in penalty under section 209 for disclosure

212

(1) Revenue Scotland may reduce a penalty under section 209 where P discloses a failure to comply with a relevant requirement (“a relevant failure”).

(2) P discloses a relevant failure by—

(a) telling Revenue Scotland about it,

(b) giving Revenue Scotland reasonable help in quantifying any tax unpaid by reason of it, and

(3) Reductions under this section may reflect—

(a) whether the disclosure was prompted or unprompted, and

(b) the quality of the disclosure.

(4) Disclosure of a relevant failure—

(a) is “unprompted” if made at a time when P has no reason to believe that Revenue Scotland has discovered or is about to discover the failure, and

(b) otherwise, is “prompted”.

(5) In relation to disclosure, “quality” includes timing, nature and extent.

Special reduction in penalty under section 209

213

(1) Revenue Scotland may reduce a penalty under section 209 if it thinks it right to do so because of special circumstances.

(2) In subsection (1) “special circumstances” does not include—

(a) ability to pay, or

(b) the fact that a potential loss of revenue from one taxpayer is balanced by a potential over-payment by another.

(3) In subsection (1) the reference to reducing a penalty includes a reference to—

(a) remitting a penalty entirely,

(b) suspending a penalty, and

(4) In this section references to a penalty include references to any interest in relation to the penalty.

(5) The powers in this section also apply after a decision of a tribunal or a court in relation to the penalty.

Reasonable excuse for failure to register for tax etc.

214

(1) If P satisfies Revenue Scotland or (on appeal) the tribunal that there is a reasonable excuse for a failure to comply with a relevant requirement, liability to a penalty under section 209 does not arise in relation to that failure.

(2) For the purposes of subsection (1)—

(a) an insufficiency of funds is not a reasonable excuse unless attributable to events outside P's control,

(b) where P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the failure, and

(c) where P had a reasonable excuse for the failure but the excuse has ceased, P is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.

Assessment of penalties under section 209

215

(1) Where P becomes liable to a penalty under section 209, Revenue Scotland must—

(a) assess the penalty,

(b) notify P, and

(2) A penalty under section 209 must be paid before the end of the period of 30 days beginning with the day on which the notification of the penalty is issued.

(3) An assessment of a penalty under section 209—

(a) is to be treated for enforcement purposes as an assessment to tax, and

(b) may be combined with an assessment to tax.

(4) An assessment of a penalty under section 209 must be made within the period of 12 months beginning with—

(a) the end of the appeal period for the assessment of tax unpaid by reason of the failure to comply with the relevant requirement in respect of which the penalty is assessed, or

(b) if there is no such assessment, the date on which the amount of tax unpaid by reason of the failure is ascertained.

(5) In subsection (4) “appeal period” means the period during which—

(a) an appeal could be brought, or

(b) an appeal that has been brought has not been determined or withdrawn.

(6) Subject to subsection (4), a supplementary assessment may be made in respect of a penalty if an earlier assessment operated by reference to an underestimate of potential lost revenue.

Power to change penalty provisions in Chapter 5

216

(1) The Scottish Ministers may by regulations make provision (or further provision) about penalties under this Chapter.

(2) Provision under subsection (1) includes provision—

(a) about the circumstances in which a penalty is payable,

(b) about the amounts of penalties,

(d) about appealing penalties,

(e) about enforcing penalties.

(3) Regulations under subsection (1) may not create criminal offences.

(4) Regulations under subsection (1) may modify any enactment (including this Act).

(5) Regulations under subsection (1) do not apply to a failure which began before the date on which the regulations come into force.

PART 9 — Interest on payments due to or by Revenue Scotland

Interest on unpaid tax

217

(1) Interest is payable on the amount of any unpaid tax from the relevant date until the tax is paid.

(2) For the purposes of this section the “relevant date” is the date for payment of the tax which is specified by the Scottish Ministers in regulations.

(3) If an amount is lodged with Revenue Scotland in respect of the tax payable on a transaction, the amount on which interest is payable is reduced by that amount.

(4) Interest under this section is calculated at the rate specified in provision made under section 220.

Interest on penalties

218

(1) Interest is payable on the amount of any unpaid penalty from the date on which the penalty is due to be paid until it is paid.

(2) Interest under this section is calculated at the rate specified in provision made under section 220.

Interest on repayment of tax overpaid etc.

219

(1) A repayment by Revenue Scotland to which this section applies must be made with interest for the period between the relevant date and the date when the repayment is issued.

(2) This section applies to—

(a) any repayment of tax,

(b) any repayment of a penalty, and

(3) In the cases mentioned in subsection (2) the “relevant date” is the date on which the payment of the tax, penalty or interest was made.

(4) This section also applies to a repayment by Revenue Scotland of an amount lodged with it in respect of the tax payable in respect of a transaction.

(5) In the case mentioned in subsection (4) the “relevant date” is the date on which the amount was lodged with Revenue Scotland.

(6) Interest under this section is calculated at the rate specified in provision made under section 220.

Rates of interest

220

(1) The rate of interest that applies for the purposes of sections 217, 218 and 219 is the rate specified by the Scottish Ministers in regulations.

(2) Regulations under subsection (1) may—

(a) provide for different rates for different devolved taxes or different penalties,

(b) provide for circumstances in which alteration of a rate of interest is or is not to take place,

(c) provide that alterations of rates are to have effect for periods beginning on or after a day determined in accordance with the regulations in relation to interest running from before that day as well as from or from after that day.

PART 10 — Enforcement of payment of tax

CHAPTER 1 — Enforcement: general

Issue of tax demands and receipts

221

(1) Where tax is due and payable, Revenue Scotland may demand the sum charged from the person liable to pay it.

(2) On payment of the tax, Revenue Scotland must give a receipt.

Fees for payment

222

(1) The Scottish Ministers may by regulations provide that, where a person makes a payment to Revenue Scotland or a person authorised by Revenue Scotland using a method of payment specified in the regulations, the person must also pay a fee specified in, or determined in accordance with, the regulations.

(2) A method of payment may only be specified in regulations under this section if Revenue Scotland expects that it, or the person authorised by it, will be required to pay a fee or charge (however described) in connection with amounts paid using that method of payment.

(3) The fee provided for in regulations under this section must not exceed what is reasonable having regard to the costs incurred by Revenue Scotland, or a person authorised by it, in paying the fee or charge mentioned in subsection (2).

(4) Regulations under this section—

(a) may make provision about the time and manner in which the fee must be paid,

(b) may make provision generally or only for specified purposes.

Certification of matters by Revenue Scotland

223

(1) A certificate of Revenue Scotland—

(a) that a return required to be made to Revenue Scotland under this Act or any other enactment has not been made,

(b) that a relevant sum has not been paid,

is sufficient evidence of that fact until the contrary is proved.

(2) In subsection (1) “relevant sum” means a sum payable to Revenue Scotland by or under this Act or any other enactment or under a contract settlement or a settlement agreement.

(3) A copy of any document provided to Revenue Scotland for the purposes of this Act or any other enactment and certified by it to be such a copy is admissible in any proceedings, whether civil or criminal, to the same extent as the document itself.

(4) Any document purporting to be such a certificate is to be treated as if it were such a certificate until the contrary is proved.

Court proceedings

224

Tax due and payable may be sued for and recovered from the person liable to pay it as a debt due to the Crown by proceedings—

(a) in the sheriff court, or

(b) in the Court of Session (sitting as the Court of Exchequer).

Summary warrant

225

(1) This section applies if a person does not pay an amount that is payable by that person to Revenue Scotland by or under this Act or any other enactment or under a contract settlement or a settlement agreement.

(2) A designated officer may apply to the sheriff for a summary warrant.

(3) An application under subsection (2) must be accompanied by a certificate which—

(a) complies with subsection (4), and

(b) is signed by the officer.

(4) A certificate complies with this subsection if—

(a) it states that—

(i) none of the persons specified in the application has paid the sum payable by that person,

(ii) the officer has demanded payment from each such person of the sum payable by that person, and

(iii) the period of 14 days beginning with the day on which the demand is made has expired without payment being made, and

(b) it specifies the sum payable by each person specified in the application.

(5) The sheriff must, on an application by a designated officer under subsection (2), grant a summary warrant in (or as nearly as may be in) the form prescribed by Act of Sederunt.

(6) A summary warrant granted under subsection (5) authorises the recovery of the sum payable by—

(a) attachment,

(b) money attachment,

(d) arrestment and action of furthcoming or sale.

(7) Subject to subsection (8) and without prejudice to section 39(1) of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) (expenses of attachment)—

(a) the sheriff officer's fees, and

(b) any outlays reasonably incurred by that officer,

in connection with the execution of a summary warrant are to be chargeable against the person in relation to whom the summary warrant was granted.

(8) No fees are to be chargeable by the sheriff officer against the person in relation to whom the summary warrant was granted for collecting, and accounting to Revenue Scotland for, sums paid to that officer by that person in respect of the sum payable.

Recovery of penalties and interest

226

The provisions of this Chapter have effect in relation to the recovery of any unpaid amount by way of—

(a) penalty, or

(b) interest (whether on unpaid tax or penalty),

as though that amount were an amount of unpaid tax.

CHAPTER 2 — Enforcement: powers to obtain contact details for debtors

Requirement for contact details for debtor

227

(1) This Chapter applies where—

(a) a sum is payable by a person (“the debtor”) to Revenue Scotland by or under this Act or any other enactment or under a contract settlement or a settlement agreement,

(b) a designated officer reasonably requires contact details for the debtor for the purpose of collecting that sum,

(d) the condition in subsection (2) is met.

(2) The condition is that—

(a) the third party is a company or a local authority, or

(b) the officer has reasonable grounds to believe that the third party obtained the details in the course of carrying on a business.

(3) This Chapter does not apply if—

(a) the third party is a charity and obtained the details in the course of providing services free of charge, or

(b) the third party is not a charity but obtained the details in the course of providing services on behalf of a charity that are free of charge to the recipient of the service.

(4) In this Chapter—

“business” includes—a profession, anda property business (within the meaning of section 263(6) of the Income Tax (Trading and Other Income) Act 2005 (c.5)),

“contact details”, in relation to a person, means the person's address and any other information about how the person may be contacted.

Power to obtain details

228

(1) A designated officer may by notice require the third party to provide the contact details.

(2) The notice must name the debtor.

(3) If a notice is given under subsection (1), the third party must provide the details—

(a) within such period, and

(b) at such time, by such means and in such form (if any),

as is reasonably specified or described in the notice.

Reviews and appeals against notices or requirements

229

(1) This section applies where a third party seeks, under Part 11, to have a decision in relation to the giving of a notice under section 228 or in relation to any requirement in such a notice reviewed or appealed.

(2) A third party may give notice of review or notice of appeal in relation to a decision to give a notice, or in relation to a requirement in such a notice, only on the ground that it would be unduly onerous to comply with the notice or the requirement in it.

Power to modify section 229

230

The Scottish Ministers may by order modify section 229(2) to provide for certain decisions in relation to the giving of notices under section 228 or in relation to any requirement in such notices—

(a) to be appealable for the purposes of section 233(1)(i),

(b) to be appealable for the purposes of that paragraph on certain grounds or in certain circumstances only,

Penalty

231

(1) This section applies if the third party fails to comply with the notice.

(2) The third party is liable to a penalty of £300.

(3) Sections 201 to 203 (assessment and enforcement of penalties) apply in relation to a penalty under this section as they apply in relation to a penalty under section 195 (and references in those provisions to an information notice include a notice under this Chapter).

PART 11 — Reviews and appeals

CHAPTER 1 — Introductory

Overview

232

This Part makes provision about the review and appeal of certain decisions of Revenue Scotland including—

(a) which decisions are, and which are not, reviewable and appealable,

(b) the taxpayer's right to have decisions reviewed and the nature and conduct of those reviews,

(d) the taxpayer's right to appeal decisions to the tribunal, whether following review or otherwise, and

(e) settling tax disputes by agreement and other supplementary matters.

Appealable decisions

233

(1) The following decisions of Revenue Scotland are appealable decisions—

(a) a decision under section 66 to make adjustments to counteract a tax advantage,

(b) a decision in relation to the registration of any person in relation to any taxable activity,

(d) a decision which affects the amount of tax to which a person is chargeable,

(e) a decision which affects the amount of tax a person is required to pay,

(f) a decision which affects the date by which any amount by way of tax, penalty or interest must be paid,

(g) a decision in relation to a penalty under the following provisions—

(i) section 76,

(ii) section 112,

(iii) section 151,

(iv) Part 8,

(v) section 231,

(vi) paragraph 5 of schedule 3,

(h) subject to subsection (2), a decision in relation to the giving of an information notice or in relation to the use of any of the other investigatory powers in Part 7,

(i) subject to subsection (3), a decision in relation to the giving of a notice under section 228.

(2) See section 152 for decisions in relation to the giving of information notices that are not appealable or are appealable only on certain grounds and in certain circumstances.

(3) See section 229 for the grounds on which decisions in relation to the giving of notices under section 228 are appealable.

(4) The following decisions of Revenue Scotland are not appealable decisions—

(a) the giving of a notice under section 68,

(b) the making of a Revenue Scotland determination,

(5) The decisions mentioned in subsection (1) are appealable whether they are decisions under this Act or any other enactment.

(6) The Scottish Ministers may by order modify subsection (1) or (4) to—

(a) add a decision to either subsection,

(b) vary the description of a decision,

CHAPTER 2 — Reviews

Review of appealable decisions

Right to request review

234

(1) A person aggrieved by an appealable decision (the “appellant”) may request Revenue Scotland to review the decision.

(2) An appellant may not request review if subsection (3), (4) or (5) applies.

(3) This subsection applies where—

(a) the decision which the appellant seeks to review is a decision of Revenue Scotland to amend a self-assessment under section 87 while an enquiry is in progress, and

(b) the enquiry has not been completed.

(4) This subsection applies where—

(a) the appellant has given notice of appeal in relation to the same matter in question, or

(b) the tribunal has determined the matter in question under section 244.

(5) This subsection applies where the appellant has entered into a settlement agreement with Revenue Scotland in relation to the same matter in question and has not withdrawn from the agreement under section 246(4).

(6) This section does not prevent the matter in question from being dealt with in accordance with section 246(1) and (2) (settling matters in question by agreement).

Notice of review

235

(1) Notice of review under section 234 must be given—

(a) within 30 days after the specified date,

(b) to Revenue Scotland.

(2) In subsection (1) “specified date” means—

(a) the date on which the appellant was notified of the appealable decision,

(b) in a case to which section 234(3) applies—

(i) the date the appellant was given notice that the enquiry was completed, or

(ii) no such notice having been given, the date the enquiry is completed by virtue of section 93(1)(b), or

(c) where the appellant and Revenue Scotland entered into a settlement agreement but the appellant withdrew from the agreement, the date of that withdrawal.

(3) The notice of review must specify the grounds of review.

Late notice of review

236

(1) This section applies in a case where—

(a) notice of review may be given to Revenue Scotland under this Part, but

(b) no notice is given before the relevant time limit.

(2) Notice may be given after the relevant time limit if—

(a) Revenue Scotland agrees, or

(b) where Revenue Scotland does not agree, the tribunal gives permission.

(3) Revenue Scotland must agree to notice being given after the relevant time limit if the appellant has requested that Revenue Scotland does so and Revenue Scotland is satisfied—

(a) that there was reasonable excuse for not giving the notice before the relevant time limit, and

(b) that the request has been made without unreasonable delay.

(4) If a request of the kind referred to in subsection (3) is made, Revenue Scotland must notify the appellant whether or not Revenue Scotland agrees to the request.

(5) In this section “relevant time limit”, in relation to notice of review, means the time before which the notice is to be given (but for this section).

Duty of Revenue Scotland to carry out review

237

(1) If the appellant gives Revenue Scotland notice of review, Revenue Scotland must—

(a) notify the appellant of Revenue Scotland's view of the matter in question within the relevant period, and

(b) review the matter in question in accordance with section 238.

(2) Subsection (1) does not apply if—

(a) the appellant has already given notice of review under section 235 in relation to the same matter in question, or

(b) Revenue Scotland has concluded a review of the matter in question.

(3) In this section “relevant period” means—

(a) the period of 30 days beginning with the day on which Revenue Scotland receives the notice of review, or

(b) such longer period as is reasonable.

Nature of review etc.

238

(1) This section applies if Revenue Scotland is required by section 237 to review the matter in question.

(2) The nature and extent of the review are to be such as appear appropriate to Revenue Scotland in the circumstances.

(3) For the purpose of subsection (2), Revenue Scotland must, in particular, have regard to steps taken before the beginning of the review—

(a) by Revenue Scotland in deciding the matter in question, and

(b) by any person in seeking to resolve disagreement about the matter in question.

(4) The review must take account of any representations made by the appellant at a stage which gives Revenue Scotland a reasonable opportunity to consider them.

(5) The review may conclude that Revenue Scotland's view of the matter in question is to be—

(a) upheld,

(b) varied, or

Notification of conclusions of review

239

(1) Revenue Scotland must notify the appellant of the conclusions of the review and its reasoning within—

(a) the period of 45 days beginning with the relevant day, or

(b) such other period as may be agreed.

(2) In subsection (1) “relevant day” means the day when Revenue Scotland notified the appellant of Revenue Scotland's view of the matter in question.

(3) Where Revenue Scotland is required to undertake a review but does not give notice of the conclusions within the period specified in subsection (1), the review is treated as having concluded that Revenue Scotland's view of the matter in question (see section 237(1)) is upheld.

(4) If subsection (3) applies, Revenue Scotland must notify the appellant of the conclusions which the review is treated as having reached.

Effect of conclusions of review

240

(1) If Revenue Scotland gives notice of the conclusions of a review (see section 239)—

(a) the conclusions are to be treated as if they were contained in a settlement agreement (see section 246(2)), but

(b) section 246(4) (withdrawal from agreement) does not apply in relation to that notional agreement.

(2) Subsection (1) does not apply to the matter in question if, or to the extent that—

(a) the appellant and Revenue Scotland enter into mediation and conclude that mediation by entering into a settlement agreement, or

(b) the appellant gives notice of appeal under section 242.

CHAPTER 3 — Appeals

Right of appeal

241

(1) An appellant may appeal to the tribunal against an appealable decision.

(2) An appellant may not give notice of appeal under section 242 if subsection (3), (4) or (5) applies.

(3) This subsection applies where—

(a) the decision which the appellant seeks to appeal is a decision of Revenue Scotland to amend a self-assessment under section 87 while an enquiry is in progress, and

(b) the enquiry has not been completed.

(4) This subsection applies where—

(a) the appellant has given notice of review in relation to the same matter in question, and

(b) the review has not been concluded or treated as concluded.

(5) This subsection applies where the appellant has entered into a settlement agreement with Revenue Scotland in relation to the same matter in question and has not withdrawn from the agreement under section 246(4).

(6) This section does not prevent the matter in question from being dealt with in accordance with section 246(1) and (2) (settling matters in question by agreement).

Notice of appeal

242

(1) Notice of appeal must be given—

(a) within 30 days of the specified date,

(b) to the tribunal.

(2) In subsection (1) “specified date” means—

(a) in a case to which section 241(3) applies—

(i) the date the appellant was given notice that the enquiry was completed, or

(ii) no such notice having been given, the date the enquiry is completed by virtue of section 93(1)(b),

(b) where the appellant does not request a review under section 234, the date on which the appellant was notified of the appealable decision,

(c) where the appellant requests such a review, the date on which the conclusions of review are notified to the appellant under section 239,

(d) where, following a review under section 237, the appellant and Revenue Scotland entered into mediation, the date either Revenue Scotland or the appellant gave notice of withdrawal from mediation,

(e) where the appellant and Revenue Scotland entered into a settlement agreement but the appellant withdrew from the agreement, the date of that withdrawal.

(3) The notice of appeal must specify the grounds of appeal.

Late notice of appeal

243

(1) This section applies in a case where—

(a) notice of appeal may be given to the tribunal under this Part, but

(b) no notice is given before the relevant time limit.

(2) Notice may be given after the relevant time limit if—

(a) Revenue Scotland agrees, or

(b) where Revenue Scotland does not agree, the tribunal gives permission.

(3) Revenue Scotland must agree to notice being given after the relevant time limit if the appellant has requested that Revenue Scotland does so and Revenue Scotland is satisfied—

(a) that there was reasonable excuse for not giving the notice before the relevant time limit, and

(b) that the request has been made without unreasonable delay.

(4) If a request of the kind referred to in subsection (3) is made, Revenue Scotland must notify the appellant whether or not Revenue Scotland agrees to the request.

(5) A decision of the tribunal under subsection (2)(b) is final.

(6) In this section “relevant time limit”, in relation to notice of appeal, means the time before which the notice is to be given (but for this section).

Disposal of appeal

244

(1) This section applies if notice of appeal is given under section 242.

(2) The tribunal is to determine the matter in question and may conclude that Revenue Scotland's view of the matter in question is to be—

(a) upheld,

(b) varied, or

CHAPTER 4 — Supplementary

Reviews and appeals not to postpone recovery of tax

245

(1) Where there is a review or appeal under this Part, any tax charged or penalty or interest imposed remains due and payable as if there had been no review or appeal.

(2) The Scottish Ministers may by regulations make provision for the postponement of any such tax, penalty or interest pending reviews or appeals, including provision—

(a) for applications by appellants to Revenue Scotland for postponement of amounts of tax, penalty and interest,

(b) for the effect of any determination by Revenue Scotland on such applications,

(d) for applications to the tribunal for such postponement,

(e) for appeals in relation to such determinations by Revenue Scotland and decisions by the tribunal on such applications.

(3) Regulations under subsection (2) may modify any enactment (including this Act).

(4) Subsection (1) is subject to sections 79(1) and 203(1) and to paragraph 8(1) of schedule 3.

Settling matters in question by agreement

246

(1) In relation to a review, mediation or an appeal under this Part, “settlement agreement” means an agreement between the taxpayer and Revenue Scotland that is—

(a) entered into—

(i) before the review is concluded,

(ii) as the conclusion of the mediation, or

(iii) before the appeal is determined, and

(b) to the effect that the decision reviewed, taken to mediation or appealed should be upheld without variation, varied in a particular manner or cancelled.

(2) Where a settlement agreement is entered into in relation to a review, mediation or an appeal, the consequences are to be the same (for all purposes) as if, at the time the agreement was entered into, the tribunal had determined an appeal in relation to the matter in question and had upheld the decision without variation, varied it in that manner or cancelled it, as the case may be.

(3) But a settlement agreement is not to be treated as a decision of the tribunal for the purposes of section 34 or 36.

(4) Subsection (2) does not apply if, within 30 days from the date when the settlement agreement was entered into, the appellant gives notice to Revenue Scotland that the appellant wishes to withdraw from the agreement.

(5) Where a settlement agreement is not in writing—

(a) subsection (2) does not apply unless the fact that an agreement was entered into, and the terms agreed, are confirmed by notice in writing given by Revenue Scotland to the appellant or by the appellant to Revenue Scotland, and

(b) the references in subsections (2) and (4) to the time when the agreement was entered into are to be read as references to the time when the notice of confirmation was given.

(6) References in this section to an agreement being entered into with an appellant, and to the giving of notice by or to the appellant, include references to an agreement being entered into, or notice being given by or to, a person acting on behalf of the appellant in relation to the review, mediation or appeal.

Application of this Part to joint buyers

247

(1) This section applies where, in relation to land and buildings transaction tax, there are two or more buyers who are or will be jointly entitled to the interest acquired by the land transaction.

(2) In a case where some (but not all) of the buyers give notice of review under section 235—

(a) notification of the review must be given by Revenue Scotland to each of the other buyers whose identity is known to it,

(b) any of the other buyers may be a party to the review if they notify Revenue Scotland,

(d) if the review is not settled, notice of Revenue Scotland's conclusions must be given to each of the other buyers whose identity is known to Revenue Scotland, and

(e) section 240 (effect of conclusions of review) applies in relation to all of the buyers.

(3) In a case where the buyers and Revenue Scotland agree to enter into mediation—

(a) notification of the agreement must be given by Revenue Scotland to each of the buyers whose identity is known to it,

(b) any of the buyers may be a party to the mediation if they notify Revenue Scotland, and

(4) In the case of an appeal relating to the transaction—

(a) the appeal may be brought by any of the buyers,

(b) notice of the appeal must be given by the buyers bringing the appeal to each of the other buyers,

(d) if the appeal is not settled, any of the buyers are entitled to be parties to the appeal, and

(e) the tribunal's decision on the appeal binds all of the buyers.

(5) This section has effect subject to—

(a) the provisions of schedule 17 to the LBTT(S) Act 2013 (relating to partnerships), and

(b) the provisions of schedule 18 to that Act (relating to trustees).

Application of this Part to trustees

248

(1) This section applies where, in relation to land and buildings transaction tax, the buyers in the land transaction are a trust.

(2) In a case where some (but not all) of the trustees give notice of review under section 235—

(a) notification of the review must be given by Revenue Scotland to each of the other relevant trustees whose identity is known to it,

(b) any of the other relevant trustees may be a party to the review if they notify Revenue Scotland,

(d) if the review is not settled, notice of Revenue Scotland's conclusions must be given to each of the relevant trustees whose identity is known to Revenue Scotland, and

(e) section 240 (effect of conclusions of review) applies in relation to all of the relevant trustees.

(3) In a case where the trust and Revenue Scotland agree to enter into mediation—

(a) notification of the agreement must be given by Revenue Scotland to each of the relevant trustees whose identity is known to it,

(b) any of the relevant trustees may be a party to the mediation if they notify Revenue Scotland, and

(4) In the case of an appeal relating to the transaction—

(a) the appeal may be brought by any of the relevant trustees,

(b) notice of the appeal must be given by the trustee or trustees bringing the appeal to each of the other relevant trustees,

(d) if the appeal is not settled, any of the relevant trustees are entitled to be parties to the appeal, and

(e) the tribunal's decision on the appeal binds all of the relevant trustees.

(5) In this section “relevant trustees” has the meaning given by paragraph 16 of schedule 18 to the LBTT(S) Act 2013.

(6) This section has effect subject to the provisions of schedule 18 to the LBTT(S) Act 2013 (relating to trustees).

References to the “tribunal”

249

In this Part “the tribunal” means—

(a) the First-tier Tribunal for Scotland ,

(b) where determined by or under Scottish Tribunal Rules , the Upper Tribunal for Scotland .

Interpretation

250

(1) In this Part “matter in question” means the matter to which a review, mediation or appeal relates.

(2) In this Part a reference to the appellant includes a person acting on behalf of the appellant except in relation to—

(a) notification of Revenue Scotland's view under section 237(1), and

(b) notification of the conclusions of a review under section 239.

(3) But if a notification falling within paragraph (a) or (b) of subsection (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.

PART 12 — Final provisions

Communications from taxpayers to Revenue Scotland

251

(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).

(2) The requirements are that the thing—

(a) must be in the form specified by Revenue Scotland,

(b) must contain the information specified by Revenue Scotland, and

(3) Subsections (1) and (2) are subject to any different provision made in or under this Act.

Interpretation

General interpretation

252

In this Act—

“the LBTT(S) Act 2013” means the Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11),

“the LT(S) Act 2014” means the Landfill Tax (Scotland) Act 2014 (asp 2),

“designated officer” means a member of staff of Revenue Scotland or other person who is, or a category of members of staff or other persons who are, designated by Revenue Scotland for the purposes of this Act,

“information notice” has the meaning given by section 131(1),

“notice of appeal” means a notice under section 242,

“notice of review” means a notice under section 235,

“Revenue Scotland determination” means a determination under section 95,

“tribunal” has the meaning given by section 249.

Index of defined expressions

253

Schedule 5 contains an index of expressions defined or otherwise explained in this Act.

Subordinate legislation

254

(1) Orders and regulations under this Act are subject to the negative procedure.

(2) Subsection (1) does not apply to—

(a) orders and regulations for which provision is made in subsection (3) or (4),

(b) orders under section 260(2).

(3) Orders and regulations under the following provisions are subject to the affirmative procedure—

(a) section 31(1),

(b) section 32,

(d) section 50(1),

(e) section 80(1),

(f) section 81(2),

(g) section 111(1),

(h) section 153,

(i) section 181(1),

(j) section 194(1),

(k) section 208(1),

(l) section 216(1),

(m) section 220(1),

(n) section 230,

(o) section 233(6),

(p) section 245(2),

(q) paragraph 9(1) of schedule 3.

(4) Orders under section 255(1) which contain provision which adds to, replaces or omits any part of the text of an Act are also subject to the affirmative procedure.

(5) Orders and regulations under this Act may—

(a) make different provision for different purposes (including for different devolved taxes),

(b) contain incidental, supplementary, consequential, transitional, transitory or saving provision.

(6) Subsection (5)(b) does not apply to orders under section 255(1).

Ancillary provision

255

(1) The Scottish Ministers may by order make such incidental, supplementary, consequential, transitional, transitory or saving provision as they consider appropriate for the purposes of, in connection with, or for giving full effect to, this Act or any provision of it.

(2) An order under subsection (1) may modify any enactment (including this Act).

Modification of enactments

Minor and consequential modifications of enactments

256

Schedule 4 makes minor and consequential amendments and repeals of enactments.

Crown application

Crown application: criminal offences

257

(1) No contravention by the Crown of any provision of or made under this Act makes the Crown criminally liable.

(2) But the Court of Session may, on the application of the Lord Advocate, declare unlawful any act or omission of the Crown which constitutes such a contravention.

(3) Despite subsection (1), this Act applies to persons in the public service of the Crown as it applies to other persons.

Crown application: powers of entry

258

(1) A power of entry conferred by or under this Act is exercisable in relation to Crown land only with the consent of the appropriate authority.

(2) The following table determines what is “Crown land” and who the “appropriate authority” is in relation to each kind of Crown land.

Crown land	Appropriate authority
Land an interest in which belongs to Her Majesty in right of the Crown and which forms part of the Crown estate	The Crown Estate Commissioners
Other land an interest in which belongs to Her Majesty in right of the Crown	The office-holder in the Scottish Administration or the Government department having the management of the land or the relevant person”, and
Land an interest in which belongs to an office-holder in the Scottish Administration	The relevant office-holder in the Scottish Administration
Land an interest in which belongs to a Government department	The relevant Government department
Land an interest in which is held in trust for Her Majesty for the purposes of the Scottish Administration	The relevant office-holder in the Scottish Administration
Land an interest in which is held in trust for Her Majesty for the purposes of a Government department	The relevant Government department

(3) “Government department” means a department of the Government of the United Kingdom”.

(4) “Relevant person”, in relation to any land to which section 90B(5) of the Scotland Act 1998 applies, means the person who manages that land.

Crown application: Her Majesty

259

Nothing in this Act affects Her Majesty in Her private capacity.

Commencement and short title

Commencement

260

(1) This section, sections 254, 255, 257, 258, 259 and 261 and paragraphs 9(12) and 10(14) of schedule 4 come into force on the day after Royal Assent.

(2) The other provisions of this Act come into force on such day as the Scottish Ministers may by order appoint.

(3) An order under subsection (2) may include transitional, transitory or saving provision.

Short title

261

The short title of this Act is the Revenue Scotland and Tax Powers Act 2014.

SCHEDULE 1

Membership

1

(1) Revenue Scotland is to consist of no fewer than 5 and no more than 9 members appointed by the Scottish Ministers.

(2) Ministers are to appoint one of the members to chair Revenue Scotland (“the Chair”).

(3) Ministers may by order amend sub-paragraph (1) so as to substitute a different number for the minimum or maximum number of members for the time being specified there.

(4) Membership of Revenue Scotland is for such period and on such terms as Ministers may determine.

(5) A member may resign by giving notice in writing to Ministers.

(6) A person who is (or who has been) a member may be reappointed.

Disqualification

2

(1) A person may not be appointed as a member of Revenue Scotland (and may not continue as a member) if that person—

(a) is (or becomes)—

(i) a member of the Scottish Parliament,

(ii) a member of the House of Commons,

(iii) a member of the National Assembly for Wales,

(iv) a member of the Northern Ireland Assembly,

(v) a member of the European Parliament,

(vi) a councillor of any local authority,

(vii) a member of the Scottish Government,

(viii) a Minister of the Crown,

(ix) an office-holder of the Crown in right of Her Majesty's Government in the United Kingdom,

(x) an office-holder in the Scottish Administration,

(xi) a civil servant,

(b) is (or has been) insolvent,

(c) is (or has been) disqualified as a company director under the Company Directors Disqualification Act 1986 (c.46) (or any analogous disqualification provision, anywhere in the world), or

(d) is (or has been) disqualified as a charity trustee under the Charities and Trustee Investment (Scotland) Act 2005 (asp 10) (or any analogous disqualification provision, anywhere in the world).

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Revenue Scotland and Tax Powers Act 2014

Penalty for inaccuracy attributable to another person

Penalty for inaccuracy in taxpayer document attributable to another person

185

Penalty for failure to notify under-assessment

Penalty for failure to notify under-assessment

186

Penalties under Chapter 3: general

Potential lost revenue: normal rule

187

Potential lost revenue: multiple errors

188

Potential lost revenue: losses

189

Potential lost revenue: delayed tax

190

Special reduction in penalty under this Chapter

191

Reduction in penalty under this Chapter for disclosure

192

Assessment of penalties under this Chapter

193

Power to change penalty provisions in Chapter 3

194

CHAPTER 4 — Penalties relating to investigations

Penalties for failure to comply or obstruction

Penalties for failure to comply or obstruction

195

Daily default penalties for failure to comply or obstruction

196

Penalties for inaccurate information or documents

Penalties for inaccurate information or documents

197

Penalties for concealing, destroying etc. documents

Concealing, destroying etc. documents following information notice

198

Concealing, destroying etc. documents following information notification

199

Penalties: failure to comply with time limit

Failure to comply with time limit

200

Penalties under Chapter 4: general

Reasonable excuse for failure to comply or obstruction

201

Assessment of penalties under sections 195, 196 and 197

202

Enforcement of penalties under sections 195, 196 and 197

203

Increased daily default penalty

204

Enforcement of increased daily default penalty

205

Tax-related penalty

206

Enforcement of tax-related penalty

207

Power to change penalty provisions in Chapter 4

208

CHAPTER 5 — Other administrative penalties

Penalties for failure to register for tax etc.

Penalty for failure to register for tax etc.

209

Amount of penalty for failure to register for tax etc.

210

Penalties under Chapter 5: general

Interaction of penalties under section 209 with other penalties

211

Reduction in penalty under section 209 for disclosure

212

Special reduction in penalty under section 209

213

Reasonable excuse for failure to register for tax etc.

214

Assessment of penalties under section 209

215

Power to change penalty provisions in Chapter 5

216

PART 9 — Interest on payments due to or by Revenue Scotland

Interest on unpaid tax

217