Source: http://www.legislation.gov.uk/ukpga/2012/11/enacted/data.xht?view=snippet&wrap=true
Timestamp: 2018-02-18 03:49:15
Document Index: 605269002

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

Scotland Act 2012 (c. 11) xmlns:atom="http://www.w3.org/2005/Atom"
Part 1The Parliament and its powers
1Administration of elections
(1)Section 12 of the 1998 Act (power to make provision about elections) is amended as follows.
(a)for “Secretary of State” substitute “Scottish Ministers”;
(b)after paragraph (a) insert “and”;
(a)after “subsection (1)(a)” insert “does not include provision that may be made by the Secretary of State under section 12A but, subject to that,”;
“(a)about supplying or otherwise dealing with a register of electors,”;
(c)omit paragraph (b);
(d)after paragraph (c) insert “and”;
(e)in paragraph (d) after “other elections” insert “, if the conduct of the other election falls within the legislative competence of the Parliament.”;
(f)omit paragraphs (e) and (f).
(5)In subsection (4) omit paragraphs (b) and (c).
(6)In subsection (6) for “Secretary of State” substitute “Scottish Ministers”.
“(7)Before making an order under this section the Scottish Ministers must consult the Secretary of State.”
(8)In the heading of the section, after “Power” insert “of the Scottish Ministers”.
(9)After that section insert—
“12APower of the Secretary of State to make provision about elections
(b)for modifying the application of section 7(1) where the poll at an election for the return of a constituency member is abandoned (or notice of it is countermanded),
(c)for modifying section 8(7) to ensure the allocation of the correct number of seats for the region, and
(d)as to the return of members of the Parliament otherwise than at an election.
(2)The provision that may be made under subsection (1)(a) includes—
(a)provision for disregarding alterations in a register of electors, and
(b)other provision about, or for purposes connected with, the content of a register or the effect of registration,
but subject to that it does not include provision about supplying or otherwise dealing with a register.
(3)The provision that may be made under subsection (1)(d) includes, in particular, provision modifying section 10(4) and (5).
(b)so far as may be necessary in consequence of any provision made by this Act or regulations under subsection (1), modify any provision made by any enactment relating to the registration of parliamentary electors or local government electors.
(5)Before making regulations under this section the Secretary of State must consult the Scottish Ministers.”
3Supplementary and transitional provision about elections
(1)In section 113 of the 1998 Act (subordinate legislation: scope of powers) after subsection (1) insert—
“(1A)Subsections (2) to (11), except subsection (9), apply also to the power of the Scottish Ministers to make an order under section 12.”
(2)Schedule 7 to the 1998 Act (procedure for subordinate legislation) is amended as follows.
(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”.
(7)An order made before the commencement of section 1 under section 12(1) of the 1998 Act has effect after that commencement as if made by the Scottish Ministers, to the extent that they would have power to do so.
(8)To the extent that subsection (7) does not apply, any provision of such an order—
(a)continues to have effect, but
(b)may be revoked by regulations under section 12A(1).
(9)A reference to the Secretary of State in such an order is to be read as a reference to the Scottish Ministers.
(10)Without prejudice to subsections (7) to (9), section 1 does not affect the validity of anything done by or in relation to a Minister of the Crown before that section comes into force.
(11)Anything (including legal proceedings) which, at the time when that section comes into force, is in the process of being done by or in relation to a Minister of the Crown under an order under section 12(1) may be continued by or in relation to the Scottish Ministers.
(12)Anything done by or in relation to a Minister of the Crown for the purposes of or in connection with a function under such an order, if in force at the time when section 1 comes into force, has effect as if done by or in relation to the Scottish Ministers in so far as that is required for continuing its effect after that time.
4Presiding Officer and deputies
(1)Section 19 of the 1998 Act (Presiding Officer) is amended as follows.
(2)In subsection (1) omit “at its first meeting”.
“(1A)The Parliament must do so—
(a)before it conducts any other proceedings, except the taking by its members of the oath of allegiance (see section 84), and
(b)in any event, within the period of 14 days beginning immediately after the day of the poll at the election.
(1B)The Parliament may, at any time, elect from among its members one or more additional deputies.”
“(2A)But standing orders may make provision for additional deputies to hold office for a shorter time than provided by subsection (2).”
(5)In subsection (3), after “deputy” insert “elected under subsection (1)”.
(6)In Schedule 3 to that Act (standing orders), for paragraph 5 substitute—
“5(1)The standing orders shall include provision for ensuring that the available officers do not all represent the same political party.
(b)in that case, such of the Presiding Officer and deputies as are for the time being able to act.”
5Scottish Parliamentary Corporate Body
In section 21 of the 1998 Act (Scottish Parliamentary Corporate Body) in subsection (2)(b) before “four” insert “at least”.
6Bills: statements as to legislative competence
In section 31(1) of the 1998 Act (statement by member of the Parliament in charge of a Bill), for “A member of the Scottish Executive” substitute “A person”.
7Members’ interests
(1)Section 39 of the 1998 Act (members’ interests) is amended as follows.
(2)For subsections (5) to (7) substitute—
“(4A)Any requirement or prohibition (however expressed) imposed by provision made in pursuance of subsections (2) to (4) may be subject to such exceptions as are specified in the provision.
(5)Provision may be made for—
(a)excluding a member from the proceedings of the Parliament,
(b)imposing on a member such other sanctions as the Parliament considers appropriate,
(5A)Provision made under subsection (5) may include provision that a sanction is not to be imposed in such circumstances as are specified in the provision.
(6)Provision made under subsection (5) may include provision that the member is guilty of an offence.
(7)A person guilty of such an offence is liable on summary conviction to a fine not exceeding level 5 on the standard scale.”
(3)After the commencement of subsection (2), subsections (5) to (7) as originally enacted continue to have effect until the coming into force of the first provision made in pursuance of those subsections as substituted by subsection (2).
Part 3Finance
24Amendments relating to the Commissioners for Revenue and Customs
(1)The Commissioners for Revenue and Customs Act 2005 is amended as follows.
(2)Section 18 (confidentiality) is amended as follows.
(a)omit “or” at the end of paragraph (g), and
(b)after paragraph (h) insert “, or
(i)which is made to the Scottish Ministers in connection with the collection and management of a devolved tax within the meaning of the Scotland Act 1998.”
“(2A)Information disclosed in reliance on subsection (2)(i) may not be further disclosed without the consent of the Commissioners (which may be general or specific).”
(5)In section 19 (wrongful disclosure) in subsections (1) and (8) after “18(1)” insert “or (2A)”.
(6)In section 51 (interpretation) after subsection (2) insert—
“(2A)But a reference to the functions of the Commissioners or of officers of Revenue and Customs does not include a function which—
(a)is conferred on them by or by virtue of an Act of the Scottish Parliament or an instrument made under such an Act, and
(b)relates to a devolved tax within the meaning of the Scotland Act 1998.”
(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;”.
25Scottish rate of income tax
(2)Part 4 (power to vary income tax rate) is omitted.
(3)In Part 4A (as inserted by section 23), after Chapter 1 insert—
80CPower to set Scottish rate for Scottish taxpayers
(1)The Scottish Parliament may by resolution (a “Scottish rate resolution”) set the Scottish rate for the purpose of calculating the rates of income tax to be paid by Scottish taxpayers.
(2)Section 6(2B) of the Income Tax Act 2007 provides for the calculation of those rates.
(3)A Scottish rate resolution applies—
(4)A Scottish rate resolution may specify only one rate.
(5)The Scottish rate must be a whole number or half a whole number.
(6)A Scottish rate resolution—
(7)If a Scottish rate resolution is cancelled before the start of the tax year for which it is to apply—
(a)the Income Tax Acts have effect for that year as if the resolution had never been passed, and
(b)the resolution may be replaced by another Scottish rate resolution.
(8)Standing orders must provide that only a member of the Scottish Government may move a motion for a Scottish rate resolution.
80DScottish taxpayers
(1)In any tax year, a Scottish taxpayer is an individual (T)—
(a)who is resident in the UK for income tax purposes, and
(a)T does not have a close connection with any part of the UK other than Scotland (see section 80E), and
(b)T spends more days of that year in Scotland than in any other part of the UK (see section 80F).
(5)In this Chapter “the UK” means the United Kingdom.
80EClose connection with Scotland or another 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
80FDays spent in Scotland or another part of the UK
(1)T spends more days of a year in Scotland than in any other part of the UK if (and only if)—
(a)the number of days in the year on which T is in Scotland at the end of the day
(b)the number of days in the year on which T is in any other part of the UK at the end of the day.
(2)But T is not to be treated as being in the UK at the end of a day if—
80GSupplemental powers to modify enactments
(1)The Treasury may by order provide that subsections (2A) to (2C) of section 6 of the Income Tax Act 2007 are to be disapplied, or that their effect is to be modified, in relation to any enactment.
(2)The Treasury may by order make such modifications of any enactment as they consider necessary or expedient in consequence of or in connection with—
(a)the power of the Parliament to set a rate under section 80C;
(b)the making of a Scottish rate resolution;
(c)an order under subsection (1).
(3)An order under subsection (2) may, in particular, provide that a Scottish rate resolution does not require any change in the amounts repayable or deductible under PAYE regulations between—
(a)the beginning of the tax year for which the resolution has effect, and
(b)such date (falling after the date of the resolution) as may be specified in the order.
(4)An order under this section may, to the extent that the Treasury consider it to be appropriate, take effect retrospectively from the beginning of the tax year in which the order is made.
80HReimbursement of expenses
The Scottish Ministers may reimburse any Minister of the Crown or government department for administrative expenses incurred by virtue of this Chapter at any time after the passing of the Scotland Act 2012 by the Minister or department.”
(4)The repeal by subsection (2) of Part 4 of the 1998 Act has effect so that a tax-varying resolution may not be passed so as to relate to any tax year following such tax year as is appointed by the Treasury by order under this subsection (as the last year for which that Part is to have effect).
(5)A Scottish rate resolution made under the provisions inserted by subsection (3) may not apply for a tax year preceding such tax year as is appointed by the Treasury by order under this subsection (as the first year for which those provisions are to have effect).
(6)The tax year appointed under subsection (4) must precede the tax year appointed under subsection (5).
(7)Schedule 2 (which contains other amendments relating to the power to set a Scottish rate of income tax) has effect.
26Income tax for Scottish taxpayers
(1)The Income Tax Act 2007 is amended as follows.
(2)In section 6 (the rates of income tax) after subsection (2) insert—
“(2A)Subsection (2) does not apply to the non-savings income of a Scottish taxpayer.
(2B)The basic rate, higher rate and additional rate for a tax year on the non-savings income of a Scottish taxpayer is to be found as follows.
Take the basic rate, higher rate or additional rate determined as such under subsection (2).
Add the Scottish rate (if any) set by the Scottish Parliament for that year.
(2C)Chapter 2 of Part 4A of the Scotland Act 1998 makes provision about the meaning of “Scottish taxpayer” and the setting of the Scottish rate.”
(3)In section 10 (income charged at particular rates: individuals) after subsection (3A) insert—
“(3B)If the individual is a Scottish taxpayer, the basic rate, higher rate and additional rate are—
(a)on so much of the individual’s income as is savings income, the rates determined as such under section 6(2);
(b)on so much of the individual’s income as is not savings income, the rates determined as such under section 6(2B).
(3C)Section 16 has effect for determining which part of a Scottish taxpayer’s income consists of savings income.”
(4)In section 16 (savings and dividend income to be treated as highest part), in subsection (1) before paragraph (a) insert—
“(za)which part of a Scottish taxpayer’s income consists of savings income,”.
(5)In section 809H (charge on nominated income of long-term UK resident), after subsection (3) insert—
“(3A)For the purpose of calculating income tax charged under subsection (2), ignore section 6(2A) to (2C) (special rates of income tax for Scottish taxpayers).”
(6)In section 989 (definitions), in the definitions of “additional rate”, “basic rate” and “higher rate”, after “section 6(2)” insert “or (2B)”.
(7)In section 1 of the Provisional Collection of Taxes Act 1968 (temporary statutory effect of resolution of House of Commons), after subsection (3) insert—
“(3A)If a resolution specifies the basic rate, higher rate or additional rate of income tax, the resolution has effect in relation to Scottish taxpayers (within the meaning of Chapter 2 of Part 4A of the Scotland Act 1998) as if it specified the rate calculated in accordance with section 6(2A) to (2C) of the Income Tax Act 2007.”
(8)The amendments made by this section have effect in relation to the tax year appointed by the Treasury under section 25(5) and subsequent tax years.
27Definition of Scottish taxpayer for Scottish variable rate
(1)In Part 4 of the 1998 Act (power to vary income tax rate), for subsections (1) to (6) of section 75 (Scottish taxpayers) substitute—
“Sections 80D to 80F (definition of Scottish taxpayer) apply for the purposes of this Part.”
(2)This section ceases to have effect at the end of the last year for which Part 4 has effect (see section 25(2) and (4)).
28Scottish tax on transactions involving interests in land
(1)In Part 4A of the 1998 Act (as inserted by section 23), after Chapter 2 (inserted by section 25) insert—
80ITax on transactions involving interests in land
(1)A tax charged on any of the following transactions is a devolved tax—
(a)the acquisition of an estate, interest, right or power in or over land in Scotland;
(b)the acquisition of the benefit of an obligation, restriction or condition affecting the value of any such estate, interest, right or power.
(2)The tax may be chargeable—
80JCertain transactions not taxable
The National Assembly for Wales.”
(2)Tax may not be charged in accordance with the provisions inserted by this section on a land transaction within the meaning of Part 4 of the Finance Act 2003 unless section 29 (disapplication of UK stamp duty land tax) has effect in relation to that transaction.
29Disapplication of UK stamp duty land tax
(2)In section 48 (chargeable interests), in subsection (1)(a) for “the United Kingdom” substitute “England and Wales or Northern Ireland”.
(a)Part 1 contains further amendments relating to the disapplication of stamp duty land tax to Scotland, and
(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.
(4)This section has effect in relation to land transactions with an effective date on or after such date as is appointed by the Treasury by order under this subsection.
(5)But this section does not have effect in relation to any transaction—
(a)effected in pursuance of a contract entered into and substantially performed on or before the date on which this Act receives Royal Assent, or
(6)A transaction effected in pursuance of a contract entered into on or before the date on which this Act receives Royal Assent is excluded if—
(a)there is any variation of the contract, or assignation of rights under the contract, after that date,
(c)after that date there is an assignation, subsale or other transaction relating to the whole or part of the subject-matter of the contract as a result of which a person other than the purchaser under the contract becomes entitled to call for a conveyance.
30Scottish tax on disposals to landfill
(1)In Part 4A of the 1998 Act (as inserted by section 23), after Chapter 3 (inserted by section 28) insert—
80KTax on disposals to landfill
(1)A tax charged on disposals to landfill made in Scotland is a devolved tax.
(2)Tax may not be charged in accordance with the provision inserted by this section on a disposal if the disposal is made before the date appointed under section 31(4).
31Disapplication of UK landfill tax
(2)In section 40(1) (charge on taxable disposal), after “taxable disposal” insert “made in England and Wales or Northern Ireland”.
(3)Schedule 4 contains further amendments relating to the disapplication of landfill tax to Scotland.
(4)This section has effect in relation to disposals made on or after such date as is appointed by the Treasury by order under this subsection.
32Borrowing by the Scottish Ministers
(2)Section 66 (borrowing by the Scottish Ministers etc) is amended as follows.
“(1)The Scottish Ministers may borrow from the Secretary of State—
(a)any sums required by them for the purpose of meeting a temporary excess of sums paid out of the Scottish Consolidated Fund over sums paid into that Fund,
(b)any sums required by them for the purpose of providing a working balance in the Scottish Consolidated Fund, and
(c)any sums which in accordance with rules determined by the Treasury are required by them to meet current expenditure because of a shortfall in receipts from devolved taxes, or from income tax charged by virtue of a Scottish rate resolution, against forecast receipts.
(1A)The Scottish Ministers may, with the approval of the Treasury, borrow by way of loan any sums required by them for the purpose of meeting capital expenditure.
(1B)A sum is required for the purpose of meeting capital expenditure if the expenditure would be capital expenditure for the purposes of accounts under section 70.”
(4)In subsection (3) after “section” insert “from the Secretary of State”.
“(5)The Secretary of State may by order made with the consent of the Treasury amend subsection (1A) so as to vary the means by which the Scottish Ministers may borrow money.”
(6)Section 67 (lending by the Secretary of State) is amended as follows.
(7)In subsection (2) for “that section” substitute “section 66(1)”.
(8)In subsection (3) omit “increased”.
(10)After section 67 insert—
“67ALending for capital expenditure
(1)The aggregate at any time outstanding in respect of the principal of sums borrowed under section 66(1A) shall not exceed £2.2 billion.
(2)The Secretary of State may by order made with the consent of the Treasury substitute for the amount (or substituted amount) specified in subsection (1) such amount as may be specified in the order.
(3)An amount substituted under subsection (2) may be more or less than the amount for which it is substituted but may not be less than £2.2 billion.
(4)A person lending money to a member of the Scottish Government is not bound to enquire whether the member of the Scottish Government has power to borrow the money and is not to be prejudiced by the absence of any such power.
(5)The Scottish Ministers may not mortgage or charge any of their property as security for money which they have borrowed under section 66(1A).
This is subject to section 66(2).
(6)Security given in breach of subsection (5) is unenforceable.”
(11)In section 114(1) (powers which may be exercised by modifying the 1998 Act), after “sections” insert “66(5),”.
(12)In Schedule 7 (procedure for subordinate legislation), in paragraph 1, at the appropriate places insert—
“Section 66(5) Type E”; and
““Section 67A(2) Type E”.
33Reports on the implementation and operation of this Part
(a)make reports on the implementation and operation of this Part (see subsection (5)),
(c)send a copy of each report to the Scottish Ministers, who must lay a copy of it before the Scottish Parliament.
(b)lay a copy of each report before the Scottish Parliament, and
(a)before the end of the period of one year beginning with the day on which this Act is passed, and
(b)thereafter, before the end of each subsequent period of one year until the final reports are made under subsection (4).
(4)Final reports must be made on or as soon as practicable after—
(a)1 April 2020, or
(b)if later, the first anniversary of the day on which the last of the provisions of this Part comes into force.
(5)A report on the implementation and operation of this Part must include—
(a)a statement of the steps which have been taken, whether by the maker of the report or by others, since the making of the previous report (or, in the case of the first report, since the passing of this Act) towards the commencement of the provisions of this Part,
(b)a statement of the steps which the maker of the report proposes should be taken, whether by the maker of the report or by others, towards the commencement of the provisions of this Part,
(c)an assessment of the operation of the provisions of this Part which have been commenced,
(d)an assessment of the operation of any other powers to devolve taxes to the Scottish Parliament or to change the powers of the Scottish Ministers to borrow money, and of any other changes affecting the provisions inserted or amended by this Part,
(e)the effect of this Part on the amount of any payments made by the Secretary of State under section 64(2) of the 1998 Act (payments into the Scottish Consolidated Fund), and
(f)any other matters concerning the sources of revenue for the Scottish Administration (within the meaning of section 126(6) of the 1998 Act) which the maker of the report considers should be brought to the attention of the Parliament of the United Kingdom or the Scottish Parliament.
35References of compatibility issues to the High Court or Supreme Court
In the Criminal Procedure (Scotland) Act 1995, after section 288ZA (inserted by section 34) insert—
“288ZBReferences of compatibility issues to the High Court or Supreme Court
(9)In this section “compatibility issue” has the meaning given by section 288ZA.”
36Convention rights and EU law: criminal appeals to the Supreme Court
(2)In section 57(3) (EU law and Convention rights: excepted acts of the Lord Advocate) omit the words after paragraph (b).
(3)In section 102 (powers of courts or tribunals to vary retrospective decisions)—
(a)in subsection (4)(b) at the end insert “or to a compatibility issue,”;
“(5A)Where the decision mentioned in subsection (1) is a decision of the Supreme Court on a compatibility issue, the power to make an order under this section is exercisable by the High Court of Justiciary instead of the Supreme Court.”;
(c)in subsection (7) before the definition of “intimation” insert—
““compatibility issue” has the meaning given by section 288ZA of the Criminal Procedure (Scotland) Act 1995,”.
(4)In paragraph 1 of Schedule 6 (devolution issues), after sub-paragraph (f) insert—
“But a question arising in criminal proceedings in Scotland that would, apart from this paragraph, be a devolution issue is not a devolution issue if (however formulated) it relates to the compatibility with any of the Convention rights or with EU law of
(d)a failure to act.”
(5)The Criminal Procedure (Scotland) Act 1995 is amended as follows.
(6)After section 288A insert—
“288AAAppeals to the Supreme Court: compatibility issues
(1)For the purpose of determining any compatibility issue an appeal lies to the Supreme Court against a determination in criminal proceedings by a court of two or more judges of the High Court.
(2)On an appeal under this section—
(3)When it has determined the compatibility issue the Supreme Court must remit the proceedings to the High Court.
(4)In this section “compatibility issue” has the same meaning as in section 288ZA.
(5)An appeal under this section against a determination lies only with the permission of the High Court or, failing that permission, with the permission of the Supreme Court.
(6)Subsection (5) does not apply if it is an appeal by the Lord Advocate or the Advocate General for Scotland against a determination by the High Court of a compatibility issue referred to it under section 288ZB(2).
(7)An application to the High Court for permission under subsection (5) must be made—
(8)An application to the Supreme Court for permission under subsection (5) must be made—
(a)within 28 days of the date on which the High Court refused permission under that subsection, or
(7)Section 288B (appeals to the Supreme Court) is amended as follows.
(8)For the heading substitute “Appeals to the Supreme Court: general”.
(9)In subsection (1)—
(a)after “under” insert “section 288AA of this Act or”;
(b)omit “of a devolution issue”.
(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”.
(11)In section 124(2)—
(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”.
38Review and power to amend sections 34 to 37
(1)The Secretary of State must arrange—
(a)for a review of the provision made by sections 34 to 37,
(b)for a report of the conclusions of the review to be made to the Secretary of State, and
(c)for a copy of the report to be given to the Scottish Ministers.
(2)The review must be carried out as soon as practicable after the end of 3 years beginning with the day on which section 36(6) comes into force, or earlier if the Secretary of State considers it appropriate.
(3)The review must—
(a)consider whether changes should be made to the provision made by sections 34 to 37;
(b)consider whether further provision should be made in relation to any matter dealt with by those sections;
(c)consider (in particular) whether an appeal to the Supreme Court on a compatibility issue should lie only if the High Court of Justiciary certifies that the issue raises a point of law of general public importance.
(a)amend the provision made by sections 34 to 37;
(b)make further provision in relation to any matter dealt with by those sections.
(5)Provision made by order under subsection (4) may—
(a)amend, repeal or revoke an enactment passed or made before the order is made;
(b)confer power on the Secretary of State or the Scottish Ministers to make an order or regulations;
(c)include consequential, transitional or saving provision.
(6)In this section “enactment” includes an enactment contained in subordinate legislation (within the meaning of the Interpretation Act 1978) and an enactment contained in, or in an instrument made under, an Act of the Scottish Parliament.
(7)In making the first order under subsection (4) the Secretary of State must take into account the report made in accordance with subsection (1)(b).
(8)No order under subsection (4) may be made unless the Secretary of State has consulted the Scottish Ministers.
(9)A statutory instrument containing an order under subsection (4) may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.
39Maximum penalties which may be specified in subordinate legislation
(2)In section 113 (subordinate legislation: scope of powers), for subsection (10) substitute—
“(9A)A power may not be exercised so as to create any criminal offence punishable with any of the penalties specified for the offence in subsection (9B) or (10).
(b)where the offence is tried on indictment, imprisonment for a period exceeding two years.”
“(12)Her Majesty may by Order in Council amend subsection (9B) or (10) so as to change—
(b)the amount of any fine so specified.”
(4)In Schedule 7 (procedure for subordinate legislation), in paragraph 1, at the appropriate place insert—
“Section 113(12) Type A”.
(5)The amendments made by paragraph 7 of Schedule 27 to the Criminal Justice Act 2003 (alteration of maximum penalties etc) have effect (when they come into force) in relation to section 113 as amended by this section as they have effect in relation to that section as originally enacted, except that in subsection (10A)(c) the words “Scotland and” are omitted.
40Interpretation
In this Act “the 1998 Act” means the Scotland Act 1998.
42Power to make consequential, transitional and saving provision
(1)The Secretary of State may by order make provision consequential on any provision of Part 1 or 2 or the preceding provisions of this Part.
(2)The Secretary of State may by order make transitional or saving provision in connection with the coming into force of any provision of Part 1 or 2 or the preceding provisions of this Part.
(3)The Treasury may by order make—
(a)provision consequential on section 29 or 31;
(b)transitional or saving provision in connection with the coming into force of any provision of Part 3.
(4)Provision under this section may amend, repeal or revoke an enactment passed or made before this Act is passed.
(5)In this section “enactment” includes an enactment contained in subordinate legislation (within the meaning of the Interpretation Act 1978) and an enactment contained in, or in an instrument made under, an Act of the Scottish Parliament.
(6)A statutory instrument containing an order under subsection (1) or (2) which includes provision amending or repealing any provision of an Act or an Act of the Scottish Parliament may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.
(7)Any other statutory instrument containing an order under subsection (1) or (2) is subject to annulment in pursuance of a resolution of either House of Parliament.
(8)A statutory instrument containing an order under subsection (3) which includes provision amending or repealing any provision of an Act may not be made unless a draft of the instrument has been laid before and approved by a resolution of the House of Commons.
(9)Any other statutory instrument containing an order under subsection (3) is subject to annulment in pursuance of a resolution of the House of Commons.
44Commencement
(a)sections 40 to 43;
(c)section 45.
(a)section 11;
(b)Part 3, except section 25(7) (and Schedule 2) and section 32.
(a)sections 25(1) to (6) and 26;
(c)sections 30 and 31.
(4)The following provisions come into force on such day as the Treasury may by order appoint—
(a)section 25(7) and Schedule 2;
(b)section 32.
(6)The Secretary of State or the Treasury may appoint different days for different purposes.
This Act may be cited as the Scotland Act 2012.
SCHEDULE 1Amendments of Schedule 1 to the 1998 Act
1Schedule 1 to the 1998 Act (constituencies, regions and regional members) is amended as follows.
Functions remaining with Boundary Commission for Scotland
2(1)For “the Electoral Commission” or “the Boundary Committee” in each place substitute “the Boundary Commission for Scotland”.
(2)Sub-paragraph (1) is subject to the amendments made by paragraphs 3 to 7.
3Omit paragraph 5 and the italic heading preceding it.
4(1)Paragraph 7 is amended as follows.
“(2)If the Boundary Commission for Scotland have provisionally determined to make recommendations affecting a constituency they must publish in at least one newspaper circulating in the constituency a notice stating—
“(1)This paragraph applies if the Boundary Commission for Scotland provisionally determine to make recommendations which would involve any alteration in a constituency.”
6(1)Paragraph 12 is amended as follows.
(2)For “The Electoral Commission or the Boundary Committee (as the case may be)” in each place substitute “The Boundary Commission for Scotland”.
(3)In paragraph (8) of rule 2, omit “(or one made by the Boundary Committee for the purposes of it)”.
7Omit paragraph 14(4).
Provision for constituencies and regions
8In paragraph 1(2) (constituencies) for paragraph (c) substitute—
“(c)the constituencies provided for by an Order in Council under paragraph 6.”
9For paragraph 2(2) (regions) substitute—
“(2)The regions are the regions provided for by an Order in Council under paragraph 6.”
Reference to “local authority areas”
10(1)In paragraph 12 (the constituency rules), rule 1 is amended as follows.
(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”.
(3)Omit paragraph (2).
SCHEDULE 2Scottish rate of income tax: consequential amendments
1(1)The 1998 Act is amended as follows.
2In Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (consequential amendments), omit paragraph 237.
3(1)The Commissioners for Revenue and Customs Act 2005 is amended as follows.
SCHEDULE 3Scottish tax on land transactions: consequential amendments
Part 1Disapplication of stamp duty land tax to Scotland
1(1)Section 28 of the Finance Act 1931 (production to Commissioners of instruments transferring land) is amended as follows.
(2)In subsection (3), omit “or” after paragraph (a) and after paragraph (b) insert “; or
(c)to a Scottish transaction.”
“(3A)In subsection (3) “Scottish transaction” means the acquisition of—
(b)the benefit of an obligation, restriction or condition affecting the value of any such estate, interest, right or power.”
2The Finance Act 2003 is amended as follows.
4In section 48 (chargeable interests)—
(a)in subsection (2)(c) omit “in England and Wales or Northern Ireland”;
(c)in subsection (5) for “the United Kingdom” substitute “England and Wales or Northern Ireland”.
5In section 55(5) (additional provisions determining amount of tax chargeable)—
(a)omit the reference to section 75 and the word “and” preceding it;
(b)for “provide” substitute “provides”.
(a)in subsection (2)(b) after “under the law of” insert “Scotland or”;
7In section 60 (compulsory purchase facilitating development)—
(a)in subsection (2)(a), omit “or Scotland”;
(b)omit subsection (5)(b).
8(1)Section 61 (compliance with planning obligations) is amended as follows.
(2)Omit subsection (2)(b) (definition of planning obligation in Scotland).
(3)In subsection (3) (public authorities)—
(a)under the heading “Government”, omit the entry “The Scottish Ministers”;
(b)omit the heading “Local Government: Scotland” and the entry under that heading;
(c)omit the heading “Health: Scotland” and the entries under that heading;
(d)under the heading “Other planning authorities” omit paragraph (b) and the word “or” preceding it.
11In section 73 (alternative property finance: land sold and re-sold)—
(a)in subsection (2)(b) omit “, 72(1) or 72A(1)”;
(b)omit subsection (5)(b)(ii).
12(1)In section 73AB (arrangements to transfer control of financial institution)—
(a)in subsection (1) omit “, 72 or 72A”;
(b)in subsection (3), in the definition of “alternative finance arrangements” omit “, 72(1) or 72A(1)”.
(2)In the heading to that section, for “Sections 71A to 72A” substitute “Section 71A”.
13(1)Section 73B (exempt interests) is amended as follows.
(2)In subsection (1) omit “, 72(1)(a) or 72A(1)(a)”.
(a)in paragraph (a) omit “, 72(1)(b) or 72A(1)(b)”;
(b)in paragraph (b) omit “, 72(1)(c) or 72A(1)(c)”.
(4)In subsection (4)(b) omit “, 72(4) or 72A(4)”.
14In section 73CA (application of sections 71A to 73 to first-time buyers), in subsection (1) omit “, 72, 72A”.
16In section 75C (anti-avoidance: supplemental), in subsection (4) for “, 74 and 75” substitute “and 74”.
17In section 77 (notifiable transactions), in subsection (2)(a) omit “and 72A(7)”.
18In section 79 (registration of land transactions etc)—
(a)omit subsection (1)(b) (registration in Scotland);
(b)in subsection (2)(c) omit “or 19(3)”;
(c)in subsection (6) omit “(in Scotland, the Keeper of the Registers of Scotland)”.
19In section 108 (linked transactions) after subsection (1) insert—
“(1A)A transaction is not a linked transaction if the land to which it relates is in Scotland.”
20Omit section 117(3) (meaning of “major interest” in land in Scotland).
21In section 119(2) (provisions as to effective date of transaction), omit the reference to paragraph 19(3) of Schedule 17A.
22In section 121 (minor definitions) omit—
(a)the definition of “assignment”;
(b)the definition of “completion”;
(c)paragraph (b) of the definition of “jointly entitled”;
(d)the definition of “standard security”;
(e)the definition of “surrender”.
23In section 122 (index of defined expressions) omit the entries relating to—
(a)assignment (in Scotland);
(b)completion (in Scotland);
(c)standard security;
(d)surrender (in Scotland).
24(1)Schedule 4 (chargeable consideration) is amended as follows.
(2)In paragraph 8(1C), omit “in England and Wales and Northern Ireland”.
(3)Omit paragraph 10(2A)(c) (application of provisions relating to missives of let etc).
(4)Omit paragraph 17(5) (arrangements involving public or educational bodies).
25(1)Schedule 10 (returns, etc) is amended as follows.
(2)In paragraph 7(1A) (correction of return by certain persons) omit paragraph (b).
(3)In paragraph 45(2) (definition of “relevant tribunal”) omit paragraph (b).
26(1)Schedule 15 (partnerships) is amended as follows.
(2)In paragraph 12(2) omit “(or, in Scotland, as joint owners)” and “(or, in Scotland, as owners in common)”.
(3)In paragraph 20(2) omit “(or, in Scotland, as joint owners)” and “(or, in Scotland, as owners in common)”.
27(1)Schedule 17A (further provision relating to leases) is amended as follows.
(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”.
(3)In paragraph 4 (leases for indefinite term), in sub-paragraph (5)(b) omit “in England and Wales or Northern Ireland”.
(4)In paragraph 7 (variable or uncertain rent), omit sub-paragraph (4A)(c) and (d).
(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)”.
(6)In paragraph 12A(1) (agreement for lease) omit “in England and Wales or Northern Ireland”.
(7)In paragraph 12B(1) (assignment of agreement for lease) omit “in England and Wales or Northern Ireland”.
(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)”.
(9)In paragraph 14 (increase of rent treated as grant of new lease: abnormal increase after fifth year), in sub-paragraph (7)(b) omit “or 19(3)”.
(10)Omit paragraph 19 (provisions relating to leases in Scotland).
28In section 298 of the Finance Act 2004 (stamp duty land tax: notification etc), omit subsection (3).
29In section 47 of the Finance (No. 2) Act 2005 (e-conveyancing) omit—
(b)subsection (6)(b).
30In Schedule 25 to the Finance Act 2006 (amendments of Schedule 17A to Finance Act 2003), omit paragraph 5.
31(1)Schedule 61 to the Finance Act 2009 (alternative finance investment bonds) is amended as follows.
(2)Paragraph 1 (interpretation) is amended as follows.
(a)before the definition of “HMRC” insert—
““effective date”, for a transaction relating to land in Scotland, is the date which would be the effective date (under section 119 of FA 2003) if Part 4 of FA 2003 applied to land in Scotland;”;
(b)omit the definition of “qualifying interest”.
“(1A)In this Schedule “qualifying interest”—
(a)in relation to land in England and Wales or Northern Ireland, means a major interest in land (within the meaning given by section 117 of FA 2003) except that it does not include a lease for a term of years of 21 years or less;
(b)in relation to land in Scotland, means—
(ii)the tenant’s right over or interest in a property subject to a lease,
except that it does not include a lease for a period of 21 years or less.”
(5)Paragraph 5 (conditions for operation of relief) is amended as follows.
(6)In sub-paragraph (6) (Condition D)—
(a)after “Condition D” insert “(which applies in the case of land in England and Wales or Northern Ireland)”;
(7)In sub-paragraph (7) (charge or security for purposes of Condition D)—
(a)omit “or security”;
(b)in paragraph (a) omit “, or a security ranking first granted over,”.
(8)In paragraph 6(1)(a) (relief from stamp duty land tax) for “the United Kingdom” substitute “England and Wales or Northern Ireland”.
(9)In paragraph 7 (withdrawal of relief in certain circumstances)—
(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”.
(10)In paragraph 9 (discharge of charge when conditions for relief met) omit “or security”.
(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”.
(13)In paragraph 18(5) and (6) (discharge of charge if original land replaced)—
(a)for “the United Kingdom” substitute “England and Wales or Northern Ireland”;
(b)omit “or security”.
(14)In paragraph 19(1) (HMRC to notify Registrar of discharge)—
32In section 9(1) of the Public Finance and Accountability (Scotland) Act 2000 (Keeper of the Registers of Scotland: financial arrangements) omit “(other than payments of stamp duty land tax)”.
Part 2Information regarding Scottish land transactions
33In this Part of this Schedule—
“office-holder” means—
a member of the Scottish Government, and
the holder of an office in the Scottish Administration which is not a ministerial office (within the meaning of section 126(8) of the 1998 Act);
“relevant information” means information corresponding to any of the particulars which would be required under Schedule 2 to the Finance Act 1931, but for section 28(3)(c) of that Act;
“Scottish transaction” means the acquisition of—
an estate, interest, right or power in or over land in Scotland, or
the benefit of an obligation, restriction or condition affecting the value of any such estate, interest, right or power.
34(1)An office-holder must provide to HMRC such of the information falling within sub-paragraph (2) as HMRC may require.
(2)Information falls within this sub-paragraph if it is relevant information regarding Scottish transactions and is in the possession or under the control of the office-holder.
(3)Information is to be provided under sub-paragraph (1) in such form as HMRC may reasonably specify.
35Information acquired by HMRC under paragraph 34 is to be treated, for the purposes of the Commissioners for Revenue and Customs Act 2005, as acquired in connection with a function of theirs.
SCHEDULE 4Scottish tax on disposals to landfill: consequential amendments
3Omit section 67(b) (operators of landfill sites in Scotland).
4In section 70 (interpretation)—
(a)in subsection (1) omit the definition of “the Scottish Environment Protection Agency”;
(b)in subsection (2A) (definition of local authority) omit paragraph (f).