
1 

(1) These Regulations may be cited as the Revenue Scotland and Tax Powers Act 2014 Amendment Regulations 2020 and come into force on the day after they are made.
(2) The amendments made by regulation 2 apply in relation to a failure to make a tax return falling within item 1 of the table in section 159 of the Revenue Scotland and Tax Powers Act 2014 where the filing date (as defined in section 82 of that Act) occurs on or after the day these Regulations come into force.
2 
In section 161 of the Revenue Scotland and Tax Powers Act 2014 (Land and buildings transaction tax: 3 month penalty for failure to make return)—
(a) in subsection (1), paragraphs (b) and (c) are repealed,
(b) in subsection (2), for “date specified in the notice given under subsection (1)(c)” substitute “day after the end of the period mentioned in subsection (1)(a)”, and
(c) subsection (3) is repealed.
BEN MACPHERSON
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
10th March 2020