Consultations on The Revenue Scotland and Tax Powers Act 2014 secondary legislation and on Tribunal Rules took place in 2014-15.
The following RSTPA secondary legislation has been laid before the Parliament:
The first Commencement Orders for the two tax specific Acts and the Revenue Scotland and Tax Powers Act were laid before the Scottish Parliament on the 27 October and are available at:
A section 104 order has been made under the Scotland Act 1998 establishing Revenue Scotland as part of the Scottish Administration.
The Deputy First Minister has made a commencement order under the Revenue Scotland Act 2014 bringing Parts 1, 2 and 3 of the Act into force, including section 2 which establishes Revenue Scotland as a body corporate.
A third Commencement Order for The Revenue Scotland and Tax Powers Act 2014 was laid before the Scottish Parliament on 26 January 2015 bringing into force certain provisions of that Act on 16 and 24 February 2015.
A fourth and final Commencement Order for The Revenue Scotland and Tax Powers Act 2014 was laid before the Scottish Parliament on 13 March 2015 bringing into force the remaining provisions of that Act on 1 April 2015.
The Revenue Scotland and Tax Powers Act 2014 (Ancillary Provision) Order 2018 came into force on 31 December 2018. This order permits Revenue Scotland to share protected taxpayer information with the Welsh Revenue Authority if it is done in connection with a function of Revenue Scotland or the collection and management of a devolved tax within the meaning of the Government of Wales Act 2006.
“Protected taxpayer information” is defined in section 14(1) of the Revenue Scotland and Tax Powers Act 2014. The sharing of such information is governed by a Memorandum of Understanding and Information Sharing Agreement between Revenue Scotland and the Welsh Revenue Authority.