
1 

(1) This Order may be cited as the Revenue Scotland and Tax Powers Act 2014 (Commencement No. 3) Order 2015 and comes into force on 16th February 2015.
(2) In this Order, “the Act” means the Revenue Scotland and Tax Powers Act 2014.
2 

(1) The day appointed for the coming into force of the provisions of the Act specified in column 1 of the table in Schedule 1 to this Order (the subject matter of which is specified in column 2 of that table) is 16th February 2015.
(2) The day appointed for the coming into force of the provisions of the Act specified in column 1 of the table in Schedule 2 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 24th February 2015.
(3) Where a purpose is specified in column 3 of either of the tables referred to in paragraphs (1) and (2), a provision mentioned in column 1 of the appropriate table comes into force in accordance with paragraph (1) or (2) only for that purpose.
JOHN SWINNEY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
22nd January 2015
SCHEDULE 1
Article 2(1)


Column 1(provision of the Revenue Scotland and Tax Powers Act 2014 coming into force on 16th February 2014) Column 2(subject matter) Column 3(purpose)
Section 158 Double jeopardy For the purposes of the commencements below
Section 209 Penalty for failure to register for tax etc. 
Section 210 Amount of penalty for failure to register for tax etc. 
Section 211 Interaction of penalties under section 209 with other penalties 
Section 212 Reduction in penalty under section 209 for disclosure 
Section 213 (excluding subsection (5)) Special reduction in penalty under section 209 
Section 214 Reasonable excuse for failure to register for tax etc. For the purposes of Revenue Scotland’s functions
Section 215 Assessment of penalties under section 209 
Section 233 Appealable decisions For the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015
Section 234 (excluding subsection (4)(b)) Right to request review For the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015
Section 235 Notice of review For the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015
Section 236 (excluding subsection (2)(b)) Late notice of review For the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015
Section 237 Duty of Revenue Scotland to carry out review For the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015
Section 238 Nature of review etc. For the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015
Section 239 Notification of conclusions of review For the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015
Section 240 Effect of conclusions of review For the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015
Section 250 Interpretation For the purposes of reviews in relation to section 37(3) or 38 of the Landfill Tax (Scotland) Act 2014 or Part 2 of the Scottish Landfill Tax (Administration) Regulations 2015
SCHEDULE 2
Article 2(2)


Column 1(provision of the Revenue Scotland and Tax Powers Act 2014 coming into force on 24th February 2014) Column 2(subject matter) Column 3(purpose)
Section 22 President of the Scottish Tax Tribunals 
Section 26(4) and paragraphs 1, 7, 10(2), 16 and 17 of schedule 2 Provisions relating to President of the Scottish Tax Tribunals For the purpose of appointing the first President of the Scottish Tax Tribunals