Revenue Scotland and Tax Powers Act 2014 : 2014 asp 16

Format:

Corporate Author:

Great Britain Scottish Parliament

Publisher:

TSO (The Stationery Office)

Royal assent, 24 September 2014. An Act of the Scottish Parliament to establish Scottish tax tribunals; to put in place a general anti-avoidance rule; to make provision about the collection management of devolved taxes. Explanatory notes to assist in the understanding of the Act will be available separately. With correction slip dated October 2014.