
1 
This Order may be cited as the Revenue Scotland and Tax Powers Act 2014 (Commencement No. 2) Order 2014 and comes into force on 1st January 2015.
2 

(1) The day appointed for the coming into force of the provisions of the Revenue Scotland and Tax Powers Act 2014 specified in column 1 of the table in the Schedule to this Order (so far as not then in force and the subject matter of which is specified in column 2 of that table) is 1st January 2015.
(2) Where a purpose is specified in column 3 of that table, a provision mentioned in column 1 comes into force in accordance with paragraph (1) only for that purpose.
JOHN SWINNEY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
16th December 2014
SCHEDULE
Article 2


Column 1(provision of the Revenue Scotland and Tax Powers Act 2014) Column 2(subject matter) Column 3(purpose)
Section 1 Overview of the Revenue Scotland and Tax Powers Act 2014 
Section 2 and schedule 1 Establishment of Revenue Scotland 
Section 3 Functions of Revenue Scotland 
Section 4 Delegation of functions by Revenue Scotland 
Section 5 Payments into the Scottish Consolidated Fund 
Section 6 Rewards 
Section 7 Independence of Revenue Scotland 
Section 8 Ministerial guidance 
Section 9 Provision of information, advice or assistance to the Scottish Ministers 
Section 10 Charter of standards and values 
Section 11 Corporate plan 
Section 12 Annual report 
Section 13 Use of information by Revenue Scotland and other persons 
Section 14 Protected taxpayer information 
Section 15 Confidentiality of protected taxpayer information 
Section 16 Protected taxpayer information: declaration of confidentiality 
Section 17 Disclosure of information prohibited or restricted by statute or agreement 
Section 18 Protected taxpayer information: use by the Keeper 
Section 19 Wrongful disclosure of protected taxpayer information 
Section 26(4) and paragraph 23 of schedule 2 Content of conduct rules concerning members of the Scottish Tax Tribunals For the purposes of the paragraph cited only
Section 251 Communications from taxpayers to Revenue Scotland 
Section 256 and paragraphs 2 to 8, 9(13), (17) and (21)(b) and (c), 10(15) and (19) and 12 of schedule 4 Miscellaneous provisions consequential on the above commencements For the purposes of the paragraphs cited only