The Act Overview
5.The Act comprises 261 sections and five schedules and is divided into 12 Parts as follows:
	PART 1 provides an overview of the Act’s structure in relation to the different Parts and schedules.
	PART 2 establishes Revenue Scotland and provides for its general functions and responsibilities.
	PART 3 makes provision about the use and protection of taxpayer and other information.
	PART 4 sets out in detail the composition and operational arrangements of the new two-tier Scottish Tax Tribunals.
	PART 5 outlines the general anti-avoidance rule applying to avoidance of the two devolved taxes.
	PART 6 sets out the powers and duties of taxpayers and Revenue Scotland, outlines the arrangements and time limits for taxpayer self-assessments and Revenue Scotland assessments and the arrangements for handling of double or overpayment of tax.
	PART 7 makes provision for Revenue Scotland’s investigatory powers.
	PART 8 sets out the matters in relation to which penalties may be imposed.
	PART 9 makes provision about the interest payable on unpaid tax and on penalties.
	PART 10 contains provisions on debt enforcement by Revenue Scotland.
	PART 11 sets out the review and appeals process.
	PART 12 outlines final provisions including an index of defined expressions, subordinate legislation and ancillary powers.