The Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review...
These Regulations make legislative amendments so that where a review or appeal under Part 11 of the Revenue Scotland and Tax Powers Act 2014 (“the Act”) is in progress, a taxpayer may make an...
View ArticleThe Revenue Scotland and Tax Powers Act (Record Keeping) Amendment...
These Regulations amend the Revenue Scotland and Tax Powers Act (Record Keeping) Regulations 2015 to make provision for the records that must be preserved by registrable persons, and certain parties...
View ArticleThe Climate Change (Local Development Plan) (Repeals) (Scotland) Order 2025
This Order repeals section 3F of the Town and Country Planning (Scotland) Act 1997 (“the 1997 Act”) and sections 72 and 73 of the Climate Change (Scotland) Act 2009 (“the 2009 Act”).
View ArticleThe Revenue Scotland and Tax Powers Act (Interest on Unpaid Tax and Interest...
Part 2 of these Regulations sets out the relevant dates from which interest on tax is payable including in a case where a taxpayer has died.
View ArticleThe Revenue Scotland and Tax Powers Act (Interest on Unpaid Tax and Interest...
Part 2 of these Regulations sets out the relevant dates from which interest on tax is payable including in a case where a taxpayer has died.
View ArticleThe Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review...
These Regulations provide that where a review or appeal under Part 11 of the Revenue Scotland and Tax Powers Act 2014 (“the Act”) is in progress, a taxpayer may make an application to Revenue Scotland...
View ArticleThe Revenue Scotland and Tax Powers Act (Record Keeping) Regulations 2015The...
These Regulations make provisions about records which must be kept in relation to landfill tax. They also provide for records which must be kept in relation to land and buildings transaction tax, in...
View ArticleThe Revenue Scotland and Tax Powers Act (Record Keeping) Regulations 2015The...
These Regulations make provisions about records which must be kept in relation to landfill tax. They also provide for records which must be kept in relation to land and buildings transaction tax, in...
View ArticleThe Revenue Scotland and Tax Powers Act (Reimbursement Arrangements)...
These Regulations come into force on 1st April 2015. They describe the provisions that must be included in reimbursement arrangements made by a person making a claim under section 107 of the Act...
View ArticleThe Revenue Scotland and Tax Powers Act (Reimbursement Arrangements)...
These Regulations come into force on 1st April 2015. They describe the provisions that must be included in reimbursement arrangements made by a person making a claim under section 107 of the Act...
View ArticleThe Revenue Scotland and Tax Powers Act 2014 Amendment Regulations 2020The...
These Regulations amend section 161 of the Revenue Scotland and Tax Powers Act 2014. As amended, section 161 provides that the taxpayer is liable to a penalty under the section if (and only if) the...
View ArticleThe Telecommunications Restriction Orders (Custodial Institutions) (Scotland)...
These Regulations are made under section 80 of the Serious Crime Act 2015 and provide a mechanism whereby a sheriff may make an order, namely a “telecommunications restriction order” (as defined by...
View ArticleThe Planning (Listed Buildings) (Amount of Fixed Penalty) (Scotland)...
These Regulations prescribe the increasing amounts of the penalty payable under a fixed penalty notice served under section39A of the Planning (Listed Buildings and Conservation Areas) (Scotland) Act...
View ArticleThe Planning (Scotland) Act 2019 (Ancillary Provision) Regulations 2019The...
These Regulations amend sections 7, 13, and 61 and schedule 2 of the Planning (Scotland) Act 2019 (“the Act”). These Regulations amend minor cross-referencing and typographical errors identified in the...
View ArticleThe Planning etc. (Scotland) Act 2006 (Consequential Amendments) Order...
This Order makes supplementary, incidental or consequential changes to the Town and Country Planning (Scotland) Act 1997 (“the 1997 Act”), the Planning (Listed Buildings and Conservation Areas)...
View ArticleThe Planning etc. (Scotland) Act 2006 (Supplementary and Consequential...
This Order amends the provisions of the Town and Country Planning (Scotland) Act 1997 (“the Act”). The changes are minor supplementary and consequential provisions following from the amendments made to...
View ArticleThe Public Services Reform (Planning) (Local Review Procedure) (Scotland)...
This Order amends the Town and Country Planning (Scotland) Act 1997. Section43A(8)(c) enables an applicant to require the planning authority to review the case if the person appointed to determine the...
View ArticleThe Public Services Reform (Planning) (Pre-application consultation)...
This Order amends section35A of the Town and Country Planning (Scotland) Act 1997 to provide that applications made under section42 of that Act are not subject to the requirements for pre-application...
View ArticleThe Town and Country Planning (Amount of Fixed Penalty) (Scotland)...
These Regulations prescribe the amount of the penalty payable under a fixed penalty notice served under section 136A(1) or 145A(1) of the Town and Country Planning (Scotland) Act 1997.
View ArticleThe Town and Country Planning (Changing Places Toilet Facilities) (Scotland)...
These Regulations make amendments to section 41B of the Town and Country Planning (Scotland) Act 1997 (“the Act”). Section 41B(1) of the Act requires that a planning authority may only grant planning...
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