The Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Regulations 2015

Made: 17th March 2015

Coming into force: 1st April 2015

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

Citation and commencement

1

These Regulations may be cited as the Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Regulations 2015 and come into force on 1st April 2015.

Interpretation

2

In these Regulations, “the Act” means the Revenue Scotland and Tax Powers Act 2014.

Postponement of payment of tax pending a review or appeal

3

• (1) Notwithstanding the terms of section 245(1) of the Act (reviews and appeals not to postpone recovery of tax), where there is a review or appeal under Part 11 of the Act, the appellant[^f00002] may make an application to Revenue Scotland for postponement of payment of amounts of tax, penalty and interest due under the Land and Buildings Transaction Tax (Scotland) Act 2013[^f00003].

• (2) Where, on receipt of an application under paragraph (1), Revenue Scotland is satisfied that—

• (a) there are exceptional circumstances; and

• (b) these exceptional circumstances are such as to justify postponement,

Signed

JOHN SWINNEY — A member of the Scottish Government — 17th March 2015

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

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 to postpone the payment of tax, penalty or interest in relation to a liability for land and building transaction tax due under the Land and Buildings Transaction Tax (Scotland) Act 2013, notwithstanding the provision in section 245 of the Act that in such a situation tax, penalty and interest are due and payable. A postponement can be granted if Revenue Scotland considers that there are exceptional circumstances.

Footnotes

[^f00001]: 2014 asp 16.

[^f00002]: “Appellant” is defined at section 234(1) of the Revenue Scotland and Tax Powers Act 2014.

[^f00003]: 2013 asp 11.