Source: http://www.legislation.gov.uk/ukpga/2012/11/data.xht?view=snippet&wrap=true
Timestamp: 2019-06-19 04:17:17
Document Index: 349120901

Matched Legal Cases: ['art 1', 'art. 2', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 4', 'art. 2', 'art. 2', 'art. 2', 'art 3', 'art 4', 'art 2', 'art. 2', 'art. 3', 'art 2', 'art. 2', 'art. 2', 'art. 2', 'art 4', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art 4', 'art 1', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art 2']

Scotland Act 2012 (c. 11) xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Part 1 E+W+S+N.I.The Parliament and its powers
F11Administration of electionsE+W+S+N.I.
F1S. 1 omitted (18.5.2017) by virtue of Scotland Act 2016 (c. 11), ss. 10(6), 72(4)(a); S.I. 2017/608, reg. 2(1)(h)
F22Combination of polls at Scottish Parliamentary and other reserved electionsE+W+S+N.I.
F2S. 2 omitted (18.5.2017) by virtue of Scotland Act 2016 (c. 11), ss. 10(6), 72(4)(a); S.I. 2017/608, reg. 2(1)(h)
3Supplementary and transitional provision about electionsE+W+S+N.I.
(a)in the entry for section 12(1) for “Type C” substitute “ Type L ”;
(4)In paragraph 2 at the end insert— “ Type L: The legislation shall be subject to the affirmative procedure. ”
(5)In section 7 of the Political Parties, Elections and Referendums Act 2000 (Electoral Commission to be consulted on changes to electoral law), in subsection (2)(g) after “12(1) or (6)” insert “ or regulations under section 12A(1) ”.
(6)In section 8 of that Act (powers with respect to elections exercisable only on Commission recommendation) in subsection (2) for “the Secretary of State” substitute “ the person on whom the function is conferred ”.
I1S. 3 in force at 1.7.2015 by S.I. 2015/682, art. 2(b)
4Presiding Officer and deputiesE+W+S+N.I.
(5)In subsection (3), after “deputy” insert “ elected under subsection (1) ”.
I2S. 4 in force at 3.7.2012 by S.I. 2012/1710, art. 2(a)
I3S. 5 in force at 3.7.2012 by S.I. 2012/1710, art. 2(b)
I4S. 6 in force at 15.10.2012 by S.I. 2012/1710, art. 3
7Members' interestsE+W+S+N.I.
(1)Section 39 of the 1998 Act (members' interests) is amended as follows.
I5S. 7 in force at 3.7.2012 by S.I. 2012/1710, art. 2(c)
8Constituencies, regions and regional membersE+W+S+N.I.
I6S. 8 in force at 31.10.2012 by S.I. 2012/2516, art. 2(a)
9Continued effect of provisions ceasing to be within legislative competenceE+W+S+N.I.
(3)In section 92 of that Act (Queen's Printer for Scotland), after subsection (4A) (inserted by section 13) insert—
I7S. 9 in force at 3.7.2012 by S.I. 2012/1710, art. 2(d)
10Air weaponsE+W+S+N.I.
(a)the power to make rules under section 53 of that Act for the purposes of that provision (specially dangerous weapons requiring firearms certificate), and
(b)the power to make an order under section 1(4) of the Firearms (Amendment) Act 1988 (specially dangerous weapons to be prohibited)).”
I8S. 10 in force at 3.7.2012 by S.I. 2012/1710, art. 2(e)
11AntarcticaE+W+S+N.I.
Interpretation“Antarctica” has the meaning given by section 1 of the Antarctic Act 1994.”
Part 2 E+W+S+N.I.Ministers and their powers
The Scottish MinistersE+W+S+N.I.
12The Scottish GovernmentE+W+S+N.I.
I9S. 12 in force at 3.7.2012 by S.I. 2012/1710, art. 2(f)
F313Exercise of power to make Order disqualifying persons from membership of the ParliamentE+W+S+N.I.
F3S. 13 omitted (18.5.2017) by virtue of Scotland Act 2016 (c. 11), ss. 10(6), 72(4)(a); S.I. 2017/608, reg. 2(1)(h)
14Time limit for human rights actions against Scottish Ministers etcE+W+S+N.I.
(7)In subsection (4) of that section at the beginning insert “ Subject to subsection (3D), ”.
I10S. 14 in force at 3.7.2012 by S.I. 2012/1710, art. 2(g)
15Power to vary retrospective decisions about non-legislative actsE+W+S+N.I.
I11S. 15 in force at 3.7.2012 by S.I. 2012/1710, art. 2(h)
Executive competenceE+W+S+N.I.
16 Trust member for ScotlandE+W+S+N.I.
[F4In the 1998 Act, after section 90 insert—
“The BBCE+W+S+N.I.
90A BBC Trust member for Scotland
(2)“Scottish post” means a position, held as a member of the Trust, with specific reference to Scotland.”]
F4S. 16 ceased to have effect (27.4.2017) by virtue of Digital Economy Act 2017 (c. 30), ss. 88(7)(c), 118(1)
17Exercise of functions relating to Seirbheis nam Meadhanan GàidhligE+W+S+N.I.
F5S. 17(4)-(6) repealed (23.5.2016) by Scotland Act 2016 (c. 11), ss. 54(2), 72(7)
I12S. 17 in force at 31.10.2012 by S.I. 2012/2516, art. 2(c)
[F618Crown Estate Commissioner with special responsibility for ScotlandE+W+S+N.I.
“(4A)The Crown Estate Commissioner with special responsibility for Scotland shall be appointed on the recommendation of the Chancellor of the Exchequer, who shall consult the Scottish Ministers before making that recommendation.”]
F6S. 18 omitted (coming into force in accordance with s. 72(2) of the amending Act (1.4.2017)) by virtue of Scotland Act 2016 (c. 11), ss. 36(15), 72(2); S.I. 2017/524, paras. 1, 3)
I13S. 18 in force at 1.8.2013 by S.I. 2012/2516, art. 3
19Misuse of drugsE+W+S+N.I.
(a)in subsection (2)(i) for “Secretary of State” substitute “ appropriate authority ”;
(a)at the beginning insert “ (1) ”;
I14S. 19 in force at 31.10.2012 by S.I. 2012/2516, art. 2(d)
20Power to prescribe drink-driving limitsE+W+S+N.I.
F7S. 20(2)-(4) omitted (10.4.2015) by virtue of Deregulation Act 2015 (c. 20), s. 115(7), Sch. 11 para. 1(5); S.I. 2015/994, art. 4
I15S. 20 in force at 3.7.2012 by S.I. 2012/1710, art. 2(j)
21Speed limitsE+W+S+N.I.
(3)In subsection (2) for “The Secretary of State may make regulations” substitute “ Regulations may make provision ”.
(10)For “Secretary of State” in each place substitute “ national authority ”.
(13)For “the Secretary of State” in each place substitute “ the national authority ”.
(a)for “he” substitute “ the authority ”;
(b)for “his” substitute “ the ”.
(17)In subsection (8) after “subsection (1)(b)” insert “ by the Secretary of State ”.
(19)In section 134(4) (provision as to regulations under sections 86 and 140) after “Regulations made” insert “ by the Secretary of State ”.
I16S. 21 in force at 3.7.2012 by S.I. 2012/1710, art. 2(k)
22Speed limits: supplementaryE+W+S+N.I.
I17S. 22 in force at 3.7.2012 by S.I. 2012/1710, art. 2(l)
Part 3 E+W+S+N.I.Finance
23Taxation: introductoryE+W+S+N.I.
“Part 4A E+W+S+N.I.Taxation
(b)in subsection (3), in the definition of “specified”, after “specified” insert “ (subject to subsection (2A)) ”.
(5)In Part 2 of Schedule 5 to that Act, in Section A1 (specific reservations: fiscal, economic and monetary policy), for “Exception” substitute “ Exceptions ” and after that heading insert— “ Devolved taxes, including their collection and management. ”
24Amendments relating to the Commissioners for Revenue and CustomsE+W+S+N.I.
(7)In section 1(1) of the Customs and Excise Management Act 1979 (interpretation), at the end of the definition of “assigned matter” insert “ , except that it does not include any matter relating to a devolved tax within the meaning of the Scotland Act 1998; ”.
F8S. 24(4)(5) omitted (1.1.2015) by virtue of The Revenue Scotland and Tax Powers Act 2014 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3294), arts. 1(2), 4(2)
Scottish rate of income taxE+W+S+N.I.
25Scottish rate of income taxE+W+S+N.I.
“CHAPTER 2E+W+S+N.I.Income Tax
(b)for at least part of the year, T's main place of residence in the UK is in that part of the UK,
(c)the times in the year when T's main place of residence is in that part of the UK comprise (in aggregate) at least as much of the year as the times when T's main place of residence is in any one other part of the UK, and
(c)during the time between arrival and departure T does not engage in activities which are to a substantial extent unrelated to T's passage through the UK.
I18S. 25(1)-(6) in force at 1.7.2012, see s. 44(2)(b)(3)(a)(4)(a).
I19S. 25(2)(4) has effect (as regards the appointed tax year) as specified by The Scotland Act 2012, Section 25 (Appointed Years) Order 2015 (S.I. 2015/2000), art. 2
I20S. 25(3)(5) has effect (as regards the appointed tax year) as specified by The Scotland Act 2012, Section 25 (Appointed Years) Order 2015 (S.I. 2015/2000), art. 3
F926Income tax for Scottish taxpayersE+W+S+N.I.
F9S. 26 omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 38 para. 17(a)
27Definition of Scottish taxpayer for Scottish variable rateE+W+S+N.I.
Scottish tax on land transactionsE+W+S+N.I.
28Scottish tax on transactions involving interests in landE+W+S+N.I.
“CHAPTER 3E+W+S+N.I.Tax on transactions involving interests in land
29Disapplication of UK stamp duty land taxE+W+S+N.I.
(2)In section 48 (chargeable interests), in subsection (1)(a) for “the United Kingdom” substitute “ England and Wales or Northern Ireland ”.
(b)Part 2 makes provision, in consequence of the disapplication of paragraph 1(1)(b) of Schedule 10 to the Finance Act 2003 (prescribed information in land transaction returns) to transactions relating to land in Scotland, about the supply of information to Her Majesty's Revenue and Customs.
I21S. 29 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
Scottish tax on disposals to landfillE+W+S+N.I.
30Scottish tax on disposals to landfillE+W+S+N.I.
“CHAPTER 4E+W+S+N.I.Tax on disposals to landfill
31Disapplication of UK landfill taxE+W+S+N.I.
(2)In section 40(1) (charge on taxable disposal), after “taxable disposal” insert “ made in England and Wales or Northern Ireland ”.
I22S. 31 has effect as specified by The Scotland Act 2012, Section 31 (Disapplication of UK Landfill Tax) (Appointed Day) Order 2015 (S.I. 2015/638), art. 2
BorrowingE+W+S+N.I.
32Borrowing by the Scottish MinistersE+W+S+N.I.
(4)In subsection (3) after “section” insert “ from the Secretary of State ”.
(7)In subsection (2) for “that section” substitute “ section 66(1) ”.
(11)In section 114(1) (powers which may be exercised by modifying the 1998 Act), after “sections” insert “ 66(5), ”.
I23S. 32 in force at 12.12.2014 by S.I. 2014/3250, art. 2
Reports on operation of this PartE+W+S+N.I.
33Reports on the implementation and operation of this PartE+W+S+N.I.
Part 4 E+W+S+N.I.Miscellaneous and General
34Convention rights and EU law: role of Advocate General in relation to criminal proceedingsE+W+S+N.I.
(2)For the italic heading before section 288A substitute “ Convention rights and EU law compatibility issues, and devolution issues ”.
(5)In the heading, before “devolution issues” insert “ compatibility issues and ”.
(8)In subsection (6) after “(2)” insert “ or (2A) ”.
I24S. 34 in force at 22.4.2013 by S.I. 2013/6, art. 2(a)
35References of compatibility issues to the High Court or Supreme CourtE+W+S+N.I.
I25S. 35 in force at 22.4.2013 by S.I. 2013/6, art. 2(b)
36Convention rights and EU law: criminal appeals to the Supreme CourtE+W+S+N.I.
(a)in subsection (4)(b) at the end insert “ or to a compatibility issue, ”;
(8)For the heading substitute “ Appeals to the Supreme Court: general ”.
(a)after “under” insert “ section 288AA of this Act or ”;
(10)In sections 112(6), 121(5)(a), 121A(5), 122(4) and (5) and 177(8), after “under” insert “ section 288AA of this Act or ”.
(a)after “Part XA” insert “ and sections 288ZB and 288AA ”;
(b)after “purposes of” insert “ a reference under section 288ZB or ”;
(c)after “appeal under” insert “ section 288AA of this Act or ”.
I26S. 36 in force at 22.4.2013 by S.I. 2013/6, art. 2(c)
37Time limits for appeals on devolution issues in criminal proceedingsE+W+S+N.I.
I27S. 37 in force at 22.4.2013 by S.I. 2013/6, art. 2(d)
38Review and power to amend sections 34 to 37E+W+S+N.I.
I28S. 38 in force at 22.4.2013 by S.I. 2013/6, art. 2(e)
39Maximum penalties which may be specified in subordinate legislationE+W+S+N.I.
I29S. 39 in force at 31.10.2012 by S.I. 2012/2516, art. 2(e)
40InterpretationE+W+S+N.I.
41OrdersE+W+S+N.I.
42Power to make consequential, transitional and saving provisionE+W+S+N.I.
44CommencementE+W+S+N.I.
45Short titleE+W+S+N.I.
SCHEDULE 1E+W+S+N.I.Amendments of Schedule 1 to the 1998 Act
I30Sch. 1 para. 1 in force at 31.10.2012 by S.I. 2012/2516, art. 2(f)
Functions remaining with Boundary Commission for ScotlandE+W+S+N.I.
2(1)For “the Electoral Commission” or “the Boundary Committee” in each place substitute “ the Boundary Commission for Scotland ”.E+W+S+N.I.
I31Sch. 1 para. 2 in force at 31.10.2012 by S.I. 2012/2516, art. 2(f)
I32Sch. 1 para. 3 in force at 31.10.2012 by S.I. 2012/2516, art. 2(f)
4(1)Paragraph 7 is amended as follows.E+W+S+N.I.
I33Sch. 1 para. 4 in force at 31.10.2012 by S.I. 2012/2516, art. 2(f)
5(1)Paragraph 8 is amended as follows.E+W+S+N.I.
I34Sch. 1 para. 5 in force at 31.10.2012 by S.I. 2012/2516, art. 2(f)
6(1)Paragraph 12 is amended as follows.E+W+S+N.I.
(2)For “The Electoral Commission or the Boundary Committee (as the case may be)” in each place substitute “ The Boundary Commission for Scotland ”.
I35Sch. 1 para. 6 in force at 31.10.2012 by S.I. 2012/2516, art. 2(f)
I36Sch. 1 para. 7 in force at 31.10.2012 by S.I. 2012/2516, art. 2(f)
Provision for constituencies and regionsE+W+S+N.I.
I37Sch. 1 para. 8 in force at 31.10.2012 by S.I. 2012/2516, art. 2(f)
I38Sch. 1 para. 9 in force at 31.10.2012 by S.I. 2012/2516, art. 2(f)
Reference to “local authority areas”E+W+S+N.I.
10(1)In paragraph 12 (the constituency rules), rule 1 is amended as follows.E+W+S+N.I.
(2)In paragraph (1), for “local authority areas” substitute “ the local government areas having effect from time to time under section 1 of the Local Government etc. (Scotland) Act 1994 ”.
I39Sch. 1 para. 10 in force at 31.10.2012 by S.I. 2012/2516, art. 2(f)
SCHEDULE 2E+W+S+N.I.Scottish rate of income tax: consequential amendments
1(1)The 1998 Act is amended as follows.E+W+S+N.I.
(c)in subsection (3), for the words from “whether Scotland is” to the end substitute “ whether or not they have a close connection with Scotland ”;
(d)in subsection (4), for “Part IV” substitute “ Chapter 2 of Part 4A ”.
F10Sch. 2 para. 1(2)(a) (b) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 38 para. 17(b)
F11Sch. 2 para. 1(4) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 38 para. 17(c)
3(1)The Commissioners for Revenue and Customs Act 2005 is amended as follows.E+W+S+N.I.
SCHEDULE 3E+W+S+N.I.Scottish tax on land transactions: consequential amendments
Part 1 E+W+S+N.I.Disapplication of stamp duty land tax to Scotland
Finance Act 1931E+W+S+N.I.
1(1)Section 28 of the Finance Act 1931 (production to Commissioners of instruments transferring land) is amended as follows.E+W+S+N.I.
I40Sch. 3 para. 1 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
I41Sch. 3 para. 3 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
(c)in subsection (5) for “the United Kingdom” substitute “ England and Wales or Northern Ireland ”.
I42Sch. 3 para. 4 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
(b)for “provide” substitute “ provides ”.
I43Sch. 3 para. 5 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
I44Sch. 3 para. 6 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
I45Sch. 3 para. 7 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
8(1)Section 61 (compliance with planning obligations) is amended as follows.E+W+S+N.I.
I46Sch. 3 para. 8 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
I47Sch. 3 para. 9 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
I48Sch. 3 para. 10 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
I49Sch. 3 para. 11 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
12(1)In section 73AB (arrangements to transfer control of financial institution)—E+W+S+N.I.
(2)In the heading to that section, for “Sections 71A to 72A” substitute “ Section 71A ”.
I50Sch. 3 para. 12 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
13(1)Section 73B (exempt interests) is amended as follows.E+W+S+N.I.
I51Sch. 3 para. 13 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
I52Sch. 3 para. 14 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
I53Sch. 3 para. 15 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
16In section 75C (anti-avoidance: supplemental), in subsection (4) for “, 74 and 75” substitute “ and 74 ”.
I54Sch. 3 para. 16 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
I55Sch. 3 para. 17 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
I56Sch. 3 para. 18 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
I57Sch. 3 para. 19 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
I58Sch. 3 para. 20 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
I59Sch. 3 para. 21 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
I60Sch. 3 para. 22 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
I61Sch. 3 para. 23 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
24(1)Schedule 4 (chargeable consideration) is amended as follows.E+W+S+N.I.
I62Sch. 3 para. 24 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
25(1)Schedule 10 (returns, etc) is amended as follows.E+W+S+N.I.
I63Sch. 3 para. 25 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
26(1)Schedule 15 (partnerships) is amended as follows.E+W+S+N.I.
I64Sch. 3 para. 26 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
27(1)Schedule 17A (further provision relating to leases) is amended as follows.E+W+S+N.I.
(2)In paragraph 1 (meaning of “lease”) for “In the application of this Part to England and Wales or Northern Ireland” substitute “ In this Part ”.
(5)In paragraph 10 (tenants' obligations etc that do not count as chargeable consideration), in sub-paragraph (1)(a) omit “(in Scotland, the leased premises)”.
(8)In paragraph 13 (increase of rent treated as grant of new lease: variation of lease in first five years), in sub-paragraph (2)(b) for “any of paragraphs (a) to (d)” substitute “ paragraph (a) or (b) ”.
F12(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12Sch. 3 para. 27(9) repealed (17.7.2013) by Finance Act 2013 (c. 29), Sch. 41 para. 7(2)(b)
I65Sch. 3 para. 27 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
I66Sch. 3 para. 28 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
Finance (No. 2) Act 2005E+W+S+N.I.
I67Sch. 3 para. 29 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
Finance Act 2006E+W+S+N.I.
I68Sch. 3 para. 30 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
31(1)Schedule 61 to the Finance Act 2009 (alternative finance investment bonds) is amended as follows.E+W+S+N.I.
(a)after “Condition D” insert “ (which applies in the case of land in England and Wales or Northern Ireland) ”;
(8)In paragraph 6(1)(a) (relief from stamp duty land tax) for “the United Kingdom” substitute “ England and Wales or Northern Ireland ”.
(a)in sub-paragraph (1) after “This paragraph applies if” insert “ paragraph 6 applies but ”;
(b)in sub-paragraph (2) after “This paragraph also applies if” insert “ paragraph 6 applies but ”.
(11)In paragraph 11(2) (disapplication of CGT relief if charge not given) for “the United Kingdom” substitute “ England and Wales or Northern Ireland ”.
(12)In paragraph 12(1)(b) (CGT relief on second transaction) for “the United Kingdom” substitute “ England and Wales or Northern Ireland ”.
(a)for “the United Kingdom” substitute “ England and Wales or Northern Ireland ”;
F13Sch. 3 para. 31(4) omitted (with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of Wales Act 2014 (c. 29), s. 29(2)(b)(3), Sch. 2 para. 16; S.I. 2018/214, art. 2(a)
I69Sch. 3 para. 31 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
Public Finance and Accountability (Scotland) Act 2000 (asp 1) E+W+S+N.I.
I70Sch. 3 para. 32 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2
Part 2 E+W+S+N.I.Information regarding Scottish land transactions
34(1)An office-holder must provide to HMRC such of the information falling within sub-paragraph (2) as HMRC may require.E+W+S+N.I.
SCHEDULE 4E+W+S+N.I.Scottish tax on disposals to landfill: consequential amendments