The Revenue Scotland and Tax Powers Act (Record Keeping) Regulations 2015
1Citation and commencement
2Interpretation
3Records in respect of landfill tax
4Records in respect of land and buildings transaction tax

2015 No. 130

Taxes

The Revenue Scotland and Tax Powers Act (Record Keeping) Regulations 2015

Made

Coming into force

The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 74(9) to (11) and 81 of, and paragraph 3(3) to (5) of schedule 3 to, the Revenue Scotland and Tax Powers Act 20141 and all other powers enabling them to do so.

In accordance with section 254(3)(f) of that Act, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.