Revenue Scotland and Tax Powers Act 2014

[^key-dcc43d95917b5a5c3e7d2b7f6f88b124]: S. 183 applied by SSI 2015/3 reg. 39(2) (as inserted (1.4.2015) by The Scottish Landfill Tax (Administration) Amendment Regulations 2015 (S.S.I. 2015/152), regs. 1(2), 11)

[^key-8582aee1c20bc942bc848dcc0f3ead7c]: Pt. 7 applied (1.4.2015) by The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. 2014/375), regs. 1, 6

[^key-4e4aceb7804f1cf5b8409fe1931a4d87]: Ss. 76-79 applied (1.4.2015) by The Revenue Scotland and Tax Powers Act (Record Keeping) Regulations 2015 (S.S.I. 2015/130), regs. 1, 4(2)

[^key-b97d3d34cb2e8ef2f1e82bfc714aa10f]: Sch. 4 para. 9(2)-(5) (7) (10)(11) (14) (16)(b) in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-d4e53c77d4dd16a8611868ab07d11513]: Sch. 4 para. 9(20) (21)(a) (21)(d) (22)(a)(ii) (22)(b) (23) in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-698932b712d42408a28f369f0c38d340]: Sch. 4 para. 10(9) (10) (13) (16) (18)(b) in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-d70b173430ab63bb70b6df1a1c9d70e4]: S. 234(1)-(3) (4)(a) (5) (6) in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

[^key-ede33199845e391d5cc0b7e00d34ee8b]: S. 213(5) in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-6ad190880a233769111f80f52d36a6e5]: S. 234(4)(b) in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-47b53cbd261d34aa123a9465ae7803a6]: S. 74 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

[^key-6448e6342894f8915181acf73cc1e2e2]: S. 92 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

[^key-1679bb4160241b33019ac713fef557b8]: S. 94 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

[^key-f17e6ed8ae701a05ad03a65ac328f5a3]: S. 111 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

[^key-56096b5576de50078a0dabad46cc7932]: S. 114 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

[^key-280625e49cbdf8bf784948355a0babd1]: S. 138 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

[^key-8a5dbbf2f6f1b47b8104c12e225ad8d6]: S. 142 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

[^key-c2c415507290fb061e9e2cd2ee132271]: S. 217 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

[^key-2264ff7658aea75cab14736b67254864]: S. 220 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

[^key-7be10e7bcb35081bce5ba5a02c644306]: S. 245 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

[^key-9bc0bb16d631c6587aa8ba794277d12e]: S. 249 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

[^key-41bbc8193b73a88e623db48fa7ea6148]: S. 256 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

[^key-f1a46fbf1e98f47339bb9e7b3ca2e08d]: S. 214 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

[^key-db4955a04ba820c3dc148167b174591a]: S. 233 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

[^key-7bf685ab798e1bace607ff3641e65db1]: S. 235 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

[^key-b8f06da71b92f2990dc2f73dad531e6d]: S. 236 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

[^key-5c9fea1a3bdbfaf2c9571922ba684bbc]: S. 237 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

[^key-a352e216c0c1ce5def5382d34024c24a]: S. 238 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

[^key-284ada2ffb764c11b3100c58f5f30a2b]: S. 239 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

[^key-a481a9df499a0ea452d298fbf76d5acb]: S. 240 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

[^key-9f3910ce2088a8010d4efc4c41e2a37f]: S. 250 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

[^key-f12e2c96f09abf9912e21f5d786e536b]: S. 62 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-4e1549aa4aaa7a541f7c1f39a69e1205]: S. 63 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-97ccc1201504d61d49b5f635a0be3d56]: S. 64 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-0f79542783b1a1e44cdae60e124991ed]: S. 65 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-592ded0057d07dbaab1ac6be71ac224f]: S. 66 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-aae1b0741c5d37b024a5e0235751c744]: S. 67 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-3ace13b7964a400cf8c4f7f5dbef293b]: S. 68 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-a5167905834e5a8219bdaacd46dd4005]: S. 69 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-e5c2057b650215bac5c12736131d7b29]: S. 70 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-aebf527c4b4482730ffe723e4defbe98]: S. 71 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-896c9a6bc54be4e93d423b2d73ab7142]: S. 72 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-27eddfc811e0e514b1aada16b6706b54]: S. 73 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-f9453486ebde6289b0e5ebdd83ae519a]: S. 75 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-0b50b4e6eac26f9427c4dd4bec4db732]: S. 76 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-70096e5f86daa9b3aaf9f9ba8186b069]: S. 77 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-3f7fe284ad4050daf6812051226e4625]: S. 78 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-6aa2f3a0a2e6a7cdc2b6d31a1b8b305e]: S. 79 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-8e654d1175c5c5354f13138c8ec8e0e3]: S. 80 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-193af8ac297e8193d77ce5c5bf759b2e]: S. 82 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-9a77c0433939f43c69bae2c1bbfadb01]: S. 83 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-230082ed1b0949a69737d24cde1a16a0]: S. 84 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-1964123b7c50361b06be4764e15400f1]: S. 85 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-3ba20bc34b1ec6dd3ace35a79ec58e62]: S. 86 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-9f3ac94f05371227af37b869e37c75c9]: S. 87 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-d0a920d47b6a688edf5c2e6ab4995dd8]: S. 88 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-d6c674f396a908bfe56004097711b6d7]: S. 89 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-9c9780e7e5a106011710fb6d6fd74c4d]: S. 90 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-cfa927873f146ed43ff3fb7d0fcc2d8c]: S. 91 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-34db4912eefa7f2cd35c753e7d1d45b5]: S. 93 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-d87df73765579dcbc17d5b92004b7205]: S. 95 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-f06b4409e753e3b93fb959a578f015dc]: S. 96 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-3c109f8227a091f80d42cb06234ec18d]: S. 97 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-549b330fea7c917e8650a1d2fbf665fa]: S. 98 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-aef1ab7095c216de1e20b2f307f961db]: S. 99 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-0e03d745fb149dcb5b8a156934dbd05e]: S. 100 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-b939e0c3bfab2134b1c8062c6293cb23]: S. 101 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-10a26d178643aeb342dbd0287e19d051]: S. 102 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-77aa56f99fa1632aef148bd2ee29daf5]: S. 103 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-92d13d7dd475f5af9178c01b612e13d8]: S. 104 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-57081fb886d302e4b4844134528ad98d]: S. 105 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-c99201d2b1dd3e8b3d8f256b3dc66b85]: S. 106 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-47a0a03f910b82084da01e14d4c3739e]: S. 107 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-c78fa7ace065828de12484bacccf7451]: S. 108 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-2abf1143c87c122da23fe845bccd296e]: S. 109 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-97955045d3008a31c549ad72eb2c0bbf]: S. 110 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-0786b4d602f713ce235b40ed167960bd]: S. 112 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-c346ae8f0989239b016ecf17a76fa9bd]: S. 113 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-5205dcdc83dd8545ad80e05899d37143]: S. 115 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-84b27eda01cdc62421a4696b68ee07ed]: S. 116 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-d447c49241c5ac1dd21cea23eaa4afe7]: S. 117 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-65c606da2ea99e026d2cec2256fda28e]: S. 118 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-6ebbef2dae7a25241adada1ffc36ec7c]: S. 119 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-243e4af5fdc3c29964316defc228bed5]: S. 120 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-1437567c3a3ca3a41eb540d5b919f479]: S. 121 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-51de634972157445dc716b50433c8a4d]: S. 122 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-1e9f129829cd9f5b28bf55363d7ed532]: S. 123 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-a675d93fa2316492af304234bd95b6dc]: S. 124 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-17910646c0e1f0b8382c2774b443b584]: S. 125 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-bfff3e0b89e795f64b33ded91576b7ef]: S. 126 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-c1890a79358a9e50e61197e40f6e4f73]: S. 127 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-e0ea8e673c1cab3815db7dc472e07dac]: S. 128 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-0ece5e2bd3448680e96b85cf30c90c20]: S. 129 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-652e3aebd588aa773e7f554df2d46cf3]: S. 130 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-f0b6058f220a2b26cfab608c04527cfd]: S. 131 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-43af8e4b777fb725d0287353748bad3d]: S. 132 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-7b7de9c2fb079b6eb95809f9457d14c4]: S. 133 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-32937133ca30f37ba79b1a898142d734]: S. 134 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-10ffe67081fca2e467fb61493bb4f57d]: S. 135 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-fd1829651ca89aee057cb6192cb3dde4]: S. 136 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-c83ad7e557a1212dddbed3d4756236ab]: S. 137 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-fbe72e6164f13c2c71243257ad1d3119]: S. 139 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-b94b7baa5d4594dc5b29f4ee07425b9d]: S. 140 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-a01bfc763fdf0d5e0703800915dc0ae0]: S. 141 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-3e73f12624eb3985ae7574b299bc850c]: S. 143 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-0f3e16cbdf31192e997e930791f68e11]: S. 144 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-917f5a2798f424e6cef8d4ca8a2f2dda]: S. 145 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-b0881b9fb69d0da792f537f4e89b6ffb]: S. 146 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-c9f50992411d1096e387b09fdcb5909d]: S. 147 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-add71af82a058f960ab28a21cbacf547]: S. 148 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-427c6576d1f01f79bd06615d7e35e4d2]: S. 149 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-2c50f96c285bff209ceec0ca2c55c0d6]: S. 150 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-bdbec084e10cffb62a042061cd3c2ec5]: S. 151 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-5d2488ac29c9bd1e9ec292e782cc49f4]: S. 152 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-39392d092abb8f3aef77e2159768c18c]: S. 153 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-454271e2eaacc6d3dcce70c0da3b182d]: S. 154 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-fc5bc7e1e078119bc1ceacd2cc985de6]: S. 155 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-91627383525c7adb2fa91a6502036962]: S. 156 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-881350db5467f4cfa0b27dc52a87d3b4]: S. 157 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-a3a954b72b56b83c9dd8e6575dc418a2]: S. 159 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-493930f871189c670e38b9cd4f06e311]: S. 160 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-02280f3608be95d995d06244f4fc6bc7]: S. 161 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-13c0964a75096ff6676602ea95dcce68]: S. 162 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-fe4f47fa97999e4c2bac09fe2654abe1]: S. 163 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-33d0778a203ac2a820cca3f9e40af4b6]: S. 164 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-695b913a215f516e482d35e4b83b237b]: S. 165 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-e22c39c2b4dc4f33138e1aa431ca6b50]: S. 166 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-5bd8983b55324b96fe2de47339eff965]: S. 167 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-e89bd72896bbb17ad272faec4a0691d4]: S. 168 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-b8f2427127abd087d9b588792a90bc20]: S. 169 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-c90f3469d7cb4a18183fbd6056ad33e1]: S. 170 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-6733242ed39f6f6b526712fee85a61b4]: S. 171 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-e1c1b5a5668d671b8a62c758884bbe28]: S. 172 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-8c4875b93211d7655c2b281cd495459d]: S. 173 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-537385860c931efedc926ed5b3806bae]: S. 174 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-b1d26a0807c18864c5d7953b54876e41]: S. 175 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-8afe69e4eacda48942380831eae5e804]: S. 176 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-c2a15ad59974928ab156d13f64fad27e]: S. 177 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-1f865136bb990f243d9b0ac2725a76d9]: S. 178 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-aec116ba85529096a2dbbe48fb20439d]: S. 179 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-8c44d901903f27c78f903a98c8900fe6]: S. 180 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-0f9a47bd905af6a29613636cbfc9d967]: S. 181 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-c446a2b86a3cb509fb98fcc3fbefc237]: S. 182 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-87a6ce02b78cd83c783df3905b763e41]: S. 183 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-9affa4357cc4d43150d9261dddc0705a]: S. 184 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-07676ce4e9aa68fd98aac704d8e3e142]: S. 185 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-28d1d07498bad24c030383a1520b1fc1]: S. 186 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-a8defaf80620a6dfddfae2fa46027619]: S. 187 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-c1b759011f51b4f0c47cbdfdfa759b37]: S. 188 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-09713729079cb2332a199a0e9f31629e]: S. 189 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-41e6447f295031c04ea3f5c648d2c5dc]: S. 190 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-11d35895b760b94df52a2e7524b94ed8]: S. 191 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-33146c53d65e3e1e7d49820d485e201c]: S. 192 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-f8a7aac796e082d10ff05c2de5a3a952]: S. 193 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-019f3e2bf67b429c47159aa24aeb5aef]: S. 194 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-438b968346e33b59d35978f2ff35d2f1]: S. 195 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-2c5c09ae3770302254354a5eca49620f]: S. 196 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-40de16bf10e1ce67b1eec2acea8d1bf7]: S. 197 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-a079dc2f26f7454857434b384d7221f8]: S. 198 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-09e84c629b5b8cc9d1940672cc610ee4]: S. 199 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-e23619322808988ef9a5947fb4914624]: S. 200 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-b65eef140eda9899e4f6f26b1f3a866e]: S. 201 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-5760e1f28a949f09fa423b00c4162809]: S. 202 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-27f5d93d4ebf32ebf1c12b5dbae8eceb]: S. 203 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-1bc121b2b17ae7c6a49da4e28ecb1dd3]: S. 204 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-725d27f34e309b221200d031b7f41da5]: S. 205 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-341c12295b1fd31959f32604f7d04d2b]: S. 206 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-697139ed722556623ff1031ed342bfa4]: S. 207 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-a55457d11f486312a0e5d290a223595f]: S. 208 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-be7361454aed7895004c3387863c771e]: S. 216 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-4ed34783ecf98f272f1c5184bd221dcc]: S. 218 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-d5a09c3f8772a356acb4b23dcd90e855]: S. 219 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-e518b3876549ff6cc6922b5c9fd6ea7c]: S. 221 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-89ffc6527a4ec1d852ce243ed7860380]: S. 223 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-1a8e977fec796a1ba51878cc84badc75]: S. 224 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-c2f0a6daae2661597e93a6cb4e7cd8bb]: S. 225 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-ee64f91aa18f95afa30e164d54e327d1]: S. 226 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-60a997415ad94613353b5ae702d2b981]: S. 227 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-da14ba0e79027fc68c4672c699d9ff87]: S. 228 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-dffe8cfa865371cb64baf8e255845308]: S. 229 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-1a24ae2e807c45ce80c27c0727f00f42]: S. 230 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-9c0e0c8ac8b0a285048129eafc4a3aad]: S. 231 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-96110635b17ad5ef92bc7ad401102da5]: S. 232 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-469b757600904e73d2e8f45c04c876d7]: S. 241 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-60ab3b6f52c5d737f9a8f206ee593f96]: S. 242 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-b67969b37aa93a944f976396071781e2]: S. 243 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-2780e393c4579c658582c76b3421154f]: S. 244 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-81ef97cb654a7fb0c58d2a3b50528440]: S. 246 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-b7bf8bfea025618b3b5b683f89bbf249]: S. 247 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-f733ed0b8bc2928d6e077f2a506f1256]: S. 248 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-0d122948439114450cf2a356c88d13f2]: S. 252 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-087fbd1b32f3ff778f799e2b89760e23]: S. 253 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-306c1c7fb1638afa4f609694b2d19b6e]: Sch. 5 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-de9c2435b8c3eec30c1b8282ccb7bd45]: Sch. 4 para. 1 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-fcdefb2be93d62a017b3a3ae2ccdc3f6]: Sch. 4 para. 11 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-52e3b73c2545c2e4fde883862366c2f5]: Sch. 3 para. 3 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

[^key-a75dd7c1d0927e4323f3bc093c8b21a6]: Sch. 3 para. 15 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

[^key-df2f06cfcbe6f502e3f7a405fbddb3b7]: Sch. 3 para. 1 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-9a3fba489382a6d3f6d9d16548efe618]: Sch. 3 para. 2 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-15e475fac25397869a6aa9df8dc97485]: Sch. 3 para. 4 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-b5e95fcbd28d12cb325b50499a3259a3]: Sch. 3 para. 5 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-ee032b097e3530d1dc4f3970c55e92a0]: Sch. 3 para. 6 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-89e9d64b70668ef23b2a3e5c5d36b8ab]: Sch. 3 para. 7 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-962dae74ac4bf9309bf5dd70c514ad93]: Sch. 3 para. 8 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-9f55d33dbc1df445b3344ee746af6747]: Sch. 3 para. 9 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-d3054b675e6176155871b4f8a4ee6f4f]: Sch. 3 para. 10 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-efacafe86df269fef98deda3c76805e1]: Sch. 3 para. 11 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-96ef1cfd3bf5bfecee75e53766b683d8]: Sch. 3 para. 12 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-d8c9016baca1e29e52b5527bab25e00f]: Sch. 3 para. 13 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-020e9c073e948324c39313f6ca301d78]: Sch. 3 para. 14 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-f2fc4feca451d6403d7c2f2eedf0c7a8]: Sch. 3 para. 16 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-49de2dabe5fb322e8b57f187f099b95d]: Sch. 3 para. 17 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

[^key-17409e8ec39fd43ffff7941d2d385244]: Words in s. 108(3) inserted (1.4.2016) by Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11), ss. 2(2), 5(2) (with s. 3)

[^key-8ee292b7a6b0e93e529ea564a71916bc]: S. 258(4) inserted (1.4.2017) by The Crown Estate Transfer Scheme 2017 (S.I. 2017/524), art. 1(2), Sch. 5 para. 48(b)

[^key-f54f3d5d71808683a87f6b6dc980621a]: Words in s. 258(2) inserted (1.4.2017) by The Crown Estate Transfer Scheme 2017 (S.I. 2017/524), art. 1(2), Sch. 5 para. 48(a)

[^key-5989819b0aa53616fe7350e74b19f987]: Pt. 4 repealed (24.4.2017) by The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 (S.S.I. 2017/108), regs. 1, 2(1)

[^key-4a220a7175eec8bdbc825b3f0a4d9020]: Sch. 2 repealed (24.4.2017) by The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 (S.S.I. 2017/108), regs. 1, 2(1)

[^key-ff080f2e58edd29afa63f05e18bc464b]: Words in s. 249(a) inserted (24.4.2017) by The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 (S.S.I. 2017/108), regs. 1, 2(2)(a)

[^key-0556a024f4a8f326f7b5d245b125627f]: Words in s. 249(b) substituted (24.4.2017) by The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 (S.S.I. 2017/108), regs. 1, 2(2)(b)(i)

[^key-71e07c24d94976323b06050ba371b86f]: Words in s. 249(b) inserted (24.4.2017) by The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 (S.S.I. 2017/108), regs. 1, 2(2)(b)(ii)

[^key-72eb41d163993d8394285ec7872d377f]: S. 15 modified (31.12.2018) by The Revenue Scotland and Tax Powers Act 2014 (Ancillary Provision) Order 2018 (S.S.I. 2018/346), arts. 1, 2

[^key-c114b7e9e87b1a32c3b68b6d8abd1f08]: S. 161(1)(b) repealed (11.3.2020) by The Revenue Scotland and Tax Powers Act 2014 Amendment Regulations 2020 (S.S.I. 2020/73), regs. 1(1), 2(a) (with reg. 1(2))

[^key-3673ecaa3566fa3147cfd8a0a3e97a92]: S. 161(1)(c) repealed (11.3.2020) by The Revenue Scotland and Tax Powers Act 2014 Amendment Regulations 2020 (S.S.I. 2020/73), regs. 1(1), 2(a) (with reg. 1(2))

[^key-46f37c82ad3f11581ca25c28b0ea720a]: Words in s. 161(2) substituted (11.3.2020) by The Revenue Scotland and Tax Powers Act 2014 Amendment Regulations 2020 (S.S.I. 2020/73), regs. 1(1), 2(b) (with reg. 1(2))

[^key-705307ea4b6afee878449261bbe188d0]: S. 161(3) repealed (11.3.2020) by The Revenue Scotland and Tax Powers Act 2014 Amendment Regulations 2020 (S.S.I. 2020/73), regs. 1(1), 2(c) (with reg. 1(2))