The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 No. 110 (C. 23)


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Statutory Instruments of the Scottish Parliament


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Scottish Statutory Instruments

2015 No. 110 (C. 23)

Taxes

The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015

Made

11th March 2015

Laid before the Scottish Parliament

13th March 2015

Coming into force

1st April 2015

The Scottish Ministers make the following Order in exercise of the power conferred by section 260(2) of the Revenue Scotland and Tax Powers Act 2014(1).

Citation and commencement

1.  This Order may be cited as the Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 and comes into force on 1st April 2015.

Day appointed

2.-(1) Subject to paragraph (2), the day appointed for the coming into force of the Revenue Scotland and Tax Powers Act 2014, insofar as not already in force, is 1st April 2015.

(2) The day appointed for the coming into force of section 41 of that Act (procedural steps where judicial review petition remitted to the Upper Tax Tribunal for Scotland) is the day on which section 89 of the Courts Reform (Scotland) Act 2014 (judicial review)(2) comes into force.

JOHN SWINNEY

A member of the Scottish Government

St Andrew's House,

Edinburgh

11th March 2015

EXPLANATORY NOTE

(This note is not part of the Order)

This Order brings into force the remaining provisions of the Revenue Scotland and Tax Powers Act 2014 on 1st April 2015, including the constitution on that date of the Scottish Tax Tribunals. Section 41 (procedural steps where judicial review petition remitted to the Upper Tax Tribunal for Scotland) will come into force on a later date when section 89 of the Courts Reform (Scotland) Act 2014 (judicial review) comes into force.

The Revenue Scotland and Tax Powers Act 2014 received Royal Assent on 24th September 2014. Sections 254, 255, 257, 258, 259, 260 and 261 of, and paragraphs 9(12) and 10(14) of schedule 4 to, that Act came into force on 25th September 2014.

NOTE AS TO EARLIER COMMENCEMENT ORDERS

(This note is not part of the Order)

ProvisionDate of CommencementS.S.I. No.
Section 11st January 20152014/370
Section 2 and schedule 11st January 20152014/370
Section 31st January 20152014/370
Section 41st January 20152014/370
Section 51st January 20152014/370
Section 61st January 20152014/370
Section 71st January 20152014/370
Section 81st January 20152014/370
Section 91st January 20152014/370
Section 101st January 20152014/370
Section 117th November 20142014/278
Section 121st January 20152014/370
Section 131st January 20152014/370
Section 141st January 20152014/370
Section 151st January 20152014/370
Section 161st January 20152014/370
Section 171st January 20152014/370
Section 181st January 20152014/370
Section 191st January 20152014/370
Section 2224th February 20152015/18
Section 26(4) and paragraphs 2(3), 9, 22 and 32 of schedule 2 (partially)7th November 20142014/278
Section 26(4) and paragraph 23 of schedule 2 (partially)1st January 20152014/370
Section 26(4) and paragraphs 1, 7, 10(2), 16 and 17 of schedule 2 (partially)24th February 20152015/18
Section 327th November 20142014/278
Section 337th November 20142014/278
Section 39(1) (partially)7th November 20142014/278
Section 45(2) (partially)7th November 20142014/278
Section 46 (partially)7th November 20142014/278
Section 47 (partially)7th November 20142014/278
Section 48 (partially)7th November 20142014/278
Section 507th November 20142014/278
Section 517th November 20142014/278
Section 527th November 20142014/278
Section 537th November 20142014/278
Section 547th November 20142014/278
Section 557th November 20142014/278
Section 567th November 20142014/278
Section 74 (partially)7th November 20142014/278
Section 817th November 20142014/278
Section 92 (partially)7th November 20142014/278
Section 94 (partially)7th November 20142014/278
Section 111 (partially)7th November 20142014/278
Section 114 and paragraphs 3 and 15 of schedule 3 (partially)7th November 20142014/278
Section 138 (partially)7th November 20142014/278
Section 142 (partially)7th November 20142014/278
Section 158 (partially)16th February 20152015/18
Section 20916th February 20152015/18
Section 21016th February 20152015/18
Section 21116th February 20152015/18
Section 21216th February 20152015/18
Section 213 (excluding subsection (5))16th February 20152015/18
Section 214 (partially)16th February 20152015/18
Section 21516th February 20152015/18
Section 217 (partially)7th November 20142014/278
Section 220 (partially)7th November 20142014/278
Section 2227th November 20142014/278
Section 233 (partially)16th February 20152015/18
Section 234 (excluding subsection (4)(b)) (partially)16th February 20152015/18
Section 235 (partially)16th February 20152015/18
Section 236 (excluding subsection (2)(b)) (partially)16th February 20152015/18
Section 237 (partially)16th February 20152015/18
Section 238 (partially)16th February 20152015/18
Section 239 (partially)16th February 20152015/18
Section 240 (partially)16th February 20152015/18
Section 245 (partially)7th November 20142014/278
Section 249 (partially)7th November 20142014/278
Section 250 (partially)16th February 20152015/18
Section 2511st January 20152014/370
Section 256 and paragraphs 9(1), (6), (8), (9), (15), (16)(a) and (c), (18), (19) and (22)(a)(i) and 10(1), (2), (3), (4), (5), (6), (7), (8), (11), (12), (17) and (18)(a) of schedule 4 (partially)7th November 20142014/278
Section 256 and paragraphs 2 to 8, 9(13), (17) and 21(b) and (c), 10(15) and (19) and 12 of schedule 4 (partially)1st January 20152014/370
(1)

2014 asp 16. Paragraph 9 of Part 3 of schedule 4 to the Courts Reform (Scotland) Act 2014 (asp 18) repeals section 58 and amends section 59.


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URL: http://www.bailii.org/scot/legis/num_reg/2015/ssi_2015110_en_1.html