- administrative receiver
means an administrative receiver within the meaning of section 251 of the Insolvency Act 1986 or Article 5(1) of the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)), • “administrator” means a person appointed to manage the affairs, business and property of another person under schedule B1 of that Act or schedule B1 of that Order, • “deed of arrangement” means a deed of arrangement registered in accordance with Chapter 1 of Part 8 of the Insolvency (Northern Ireland) Order 1989, • “voluntary arrangement” means a voluntary arrangement approved in accordance with Part 1 or Part 8 of the Insolvency Act 1986 or Part 2 or Chapter 2 of Part 8 of the Insolvency (Northern Ireland) Order 1989.
- administrator
means a person appointed to manage the affairs, business and property of another person under schedule B1 of that Act or schedule B1 of that Order, • “deed of arrangement” means a deed of arrangement registered in accordance with Chapter 1 of Part 8 of the Insolvency (Northern Ireland) Order 1989, • “voluntary arrangement” means a voluntary arrangement approved in accordance with Part 1 or Part 8 of the Insolvency Act 1986 or Part 2 or Chapter 2 of Part 8 of the Insolvency (Northern Ireland) Order 1989.
- appeal period
means the period during which—
- business
includes— (a) a profession, and (b) a property business (within the meaning of section 263(6) of the Income Tax (Trading and Other Income) Act 2005 (c.5)), • “contact details”, in relation to a person, means the person's address and any other information about how the person may be contacted.
- business assets
means assets that a designated officer has reason to believe are owned, leased or used in connection with the carrying on of a business by any person (but does not include documents), • “business documents” means documents or copies of documents— (a) that relate to the carrying on of a business by any person, and (b) that form part of any person's statutory records, •... • “premises” includes any building or structure, any land and any means of transport.
- business documents
means documents or copies of documents— (a) that relate to the carrying on of a business by any person, and (b) that form part of any person's statutory records, •... • “premises” includes any building or structure, any land and any means of transport.
- Contract settlement
means an agreement made in connection with any person's liability to make a payment to Revenue Scotland by or under this Act or any other enactment.
- deed of arrangement
means a deed of arrangement registered in accordance with Chapter 1 of Part 8 of the Insolvency (Northern Ireland) Order 1989, • “voluntary arrangement” means a voluntary arrangement approved in accordance with Part 1 or Part 8 of the Insolvency Act 1986 or Part 2 or Chapter 2 of Part 8 of the Insolvency (Northern Ireland) Order 1989.
- designated officer
means a member of staff of Revenue Scotland or other person who is, or a category of members of staff or other persons who are, designated by Revenue Scotland for the purposes of this Act, • “information notice” has the meaning given by section 131(1), • “notice of appeal” means a notice under section 242, • “notice of review” means a notice under section 235, • “Revenue Scotland determination” means a determination under section 95, • “tribunal” has the meaning given by section 249.
- devolved tax
has the meaning given by section 80A(4) of the Scotland Act 2012 (c. 46), • “settlement agreement” has the meaning given by section 246(1) of the Revenue Scotland and Tax Powers Act 2014 (asp 16).”
- Devolved taxes
has the meaning given by section 80A(4) of the Scotland Act 1998 (c.46).
- Financial year
means—
- for enforcement purposes
means for the purposes of Part 10.
- Government department
means a department of the Government of the United Kingdom”.
- information notice
has the meaning given by section 131(1), • “notice of appeal” means a notice under section 242, • “notice of review” means a notice under section 235, • “Revenue Scotland determination” means a determination under section 95, • “tribunal” has the meaning given by section 249.
- involved third party
means a person who is, or a category of persons who are, specified by the Scottish Ministers by order, • “relevant documents” means such documents as may be so specified, • “relevant devolved tax” means such devolved tax as may be so specified.
- journalistic material
means material acquired or created for the purposes of journalism.
- matter in question
means the matter to which a review, mediation or appeal relates.
- notice of appeal
means a notice under section 242, • “notice of review” means a notice under section 235, • “Revenue Scotland determination” means a determination under section 95, • “tribunal” has the meaning given by section 249.
- notice of review
means a notice under section 235, • “Revenue Scotland determination” means a determination under section 95, • “tribunal” has the meaning given by section 249.
- overstatement
means an inaccuracy that does not meet that condition.
- personal records
means documentary and other records concerning an individual (“P”) (whether living or dead) who can be identified from them and relating—
- Planning period
means—
- post-insolvency credit
means a credit that— (a) became due after the insolvency procedure was applied to the person, and (b) relates to, or to matters occurring at, times after it was so applied, • “pre-insolvency debit” means a debit that— (a) arose before the insolvency procedure was applied to the person, or (b) arose after that procedure was so applied but relates to, or to matters occurring at, times before it was so applied.
- potential lost revenue
has the meaning given in sections 187 to 190.
- pre-insolvency debit
means a debit that— (a) arose before the insolvency procedure was applied to the person, or (b) arose after that procedure was so applied but relates to, or to matters occurring at, times before it was so applied.
- premises
includes any building or structure, any land and any means of transport.
- Protected taxpayer information
means information relating to a person—
- qualifying disclosure
means disclosure of—
- quality
includes timing, nature and extent.
- reimbursement arrangements
means any arrangements for the purposes of a claim under section 107 or 108 which—
- relevant appeal
means an appeal by the claimant relating to the amount paid or liable to be paid.
- relevant date
has the same meaning as in section 85.
- relevant day
means the day when Revenue Scotland notified the appellant of Revenue Scotland's view of the matter in question.
- relevant devolved tax
means such devolved tax as may be so specified.
- relevant document
means a document that a person has been, or may be, required by or under a provision of this Part—
- relevant documents
means such documents as may be so specified, • “relevant devolved tax” means such devolved tax as may be so specified.
- Relevant information
means all or any of the following—
- relevant official
means any individual who is or was—
- relevant period
means—
- Relevant person
means—
- relevant sum
means a sum payable to Revenue Scotland by or under this Act or any other enactment or under a contract settlement or a settlement agreement.
- relevant time
means any time between the effective date of the transaction which was exempt from charge by virtue of this schedule and the buyer ceasing to be a member of the same group as the seller, and b a company (“company A”) is “above” another company (“company B”) in a group structure if company B, or another company that is above company B in the group structure, is a 75% subsidiary of company A. 42D In paragraph 42B(c)— • “director”, in relation to a company, has the meaning given by section 67(1) of the Income Tax (Earnings and Pensions) Act 2003 (c.1) (read with subsection (2) of that section) and includes a person falling within section 452(1) of the Corporation Tax Act 2010 (c
- relevant trustees
has the meaning given by paragraph 16 of schedule 18 to the LBTT(S) Act 2013.
- Revenue Scotland assessment
has the same meaning as in section 100 of the Revenue Scotland and Tax Powers Act 2014 (asp 16).”
- Revenue Scotland determination
means a determination under section 95, • “tribunal” has the meaning given by section 249.
- settlement agreement
means an agreement between the taxpayer and Revenue Scotland that is—
- specified date
means—
- Supporting documents
includes accounts, books, deeds, contracts, vouchers and receipts.
- tax advantage
includes in particular—
- taxpayer
means—
- taxpayer notice
means a notice under this section.
- the AT(S) Act 2024
means the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, • “the LBTT(S) Act 2013” means the Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11), • “the LT(S) Act 2014” means the Landfill Tax (Scotland) Act 2014 (asp 2), • “designated officer” means a member of staff of Revenue Scotland or other person who is, or a category of members of staff or other persons who are, designated by Revenue Scotland for the purposes of this Act, • “information notice” has the meaning given by section 131(1), • “notice of appeal” means a notice under section 242, • “notice of review” means a notice under section 235, • “Revenue Scotland determination” means a determination under section 95, • “tribunal” has the meaning given by section 249.
- the LBTT(S) Act 2013
means the Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11), • “the LT(S) Act 2014” means the Landfill Tax (Scotland) Act 2014 (asp 2), • “designated officer” means a member of staff of Revenue Scotland or other person who is, or a category of members of staff or other persons who are, designated by Revenue Scotland for the purposes of this Act, • “information notice” has the meaning given by section 131(1), • “notice of appeal” means a notice under section 242, • “notice of review” means a notice under section 235, • “Revenue Scotland determination” means a determination under section 95, • “tribunal” has the meaning given by section 249.
- the LT(S) Act 2014
means the Landfill Tax (Scotland) Act 2014 (asp 2), • “designated officer” means a member of staff of Revenue Scotland or other person who is, or a category of members of staff or other persons who are, designated by Revenue Scotland for the purposes of this Act, • “information notice” has the meaning given by section 131(1), • “notice of appeal” means a notice under section 242, • “notice of review” means a notice under section 235, • “Revenue Scotland determination” means a determination under section 95, • “tribunal” has the meaning given by section 249.
- the quantified amount
means the amount (if any) which is shown by the taxpayer to constitute the amount that would appropriately compensate the taxpayer for loss or damage shown by the taxpayer to have resulted, for any business carried on by the taxpayer, from the making of the mistaken assumptions.
- The relevant filing date
means the date by which Revenue Scotland believes a return was required to be made.
- the tribunal
means—
- third party notice
means a notice under this section.
- tribunal
has the meaning given by section 249.
- understatement
means an inaccuracy that meets condition A in section 182, and
- voluntary arrangement
means a voluntary arrangement approved in accordance with Part 1 or Part 8 of the Insolvency Act 1986 or Part 2 or Chapter 2 of Part 8 of the Insolvency (Northern Ireland) Order 1989.