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Revenue Scotland and Tax Powers Act 2014 (Commencement No 1) Order 2014 (SSI 2014/278)
No points have been raised by our legal advisers on the order, but the committee might note that, in it, the Scottish Government intended to commence paragraph 23 of schedule 2 to the Revenue Scotland and Tax Powers Act 2014. The order commences paragraph 22 of that schedule on 7 November 2014, for the purpose of making conduct rules for the members of the Scottish tax tribunals. The omitted paragraph 23 enables the rules to make different provision for different purposes and provides for the publication of the rules. The Scottish Government has confirmed that paragraph 23 will be commenced by a further order, prior to any rules under paragraph 22 being made.
Is the committee content with the order?
Members indicated agreement.
11:49 Meeting continued in private until 12:15.