Source: http://www.legislation.gov.uk/ukpga/2012/11/contents/prospective
Timestamp: 2013-05-24 11:31:08
Document Index: 12491906

Matched Legal Cases: ['art 1', 'art 2', 'art 3', 'art33', 'art 4', 'art 1', 'art 2']

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Changes to legislation:There are currently no known outstanding effects for the Scotland Act 2012.Changes to LegislationRevised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.Introductory TextPart 1 The Parliament and its powersThe Scottish Parliament1.Administration of elections2.Combination of polls at Scottish Parliamentary and other reserved elections3.Supplementary and transitional provision about elections4.Presiding Officer and deputies5.Scottish Parliamentary Corporate Body6.Bills: statements as to legislative competence7.Members' interests8.Constituencies, regions and regional membersLegislative competence9.Continued effect of provisions ceasing to be within legislative competence10.Air weapons11.AntarcticaPart 2 Ministers and their powersThe Scottish Ministers12.The Scottish Government13.Exercise of power to make Order disqualifying persons from membership of the Parliament14.Time limit for human rights actions against Scottish Ministers etc15.Power to vary retrospective decisions about non-legislative actsExecutive competence16.BBC Trust member for Scotland17.Exercise of functions relating to Seirbheis nam Meadhanan Gidhlig18.Crown Estate Commissioner with special responsibility for Scotland19.Misuse of drugs20.Power to prescribe drink-driving limits21.Speed limits22.Speed limits: supplementaryPart 3 FinanceIntroductory23.Taxation: introductory24.Amendments relating to the Commissioners for Revenue and CustomsScottish rate of income tax25.Scottish rate of income tax26.Income tax for Scottish taxpayers27.Definition of Scottish taxpayer for Scottish variable rateScottish tax on land transactions28.Scottish tax on transactions involving interests in land29.Disapplication of UK stamp duty land taxScottish tax on disposals to landfill30.Scottish tax on disposals to landfill31.Disapplication of UK landfill taxBorrowing32.Borrowing by the Scottish MinistersReports on operation of this Part33.Reports on the implementation and operation of this PartPart 4 Miscellaneous and GeneralMiscellaneous34.Convention rights and EU law: role of Advocate General in relation to criminal proceedings35.References of compatibility issues to the High Court or Supreme Court36.Convention rights and EU law: criminal appeals to the Supreme Court37.Time limits for appeals on devolution issues in criminal proceedings38.Review and power to amend sections 34 to 3739.Maximum penalties which may be specified in subordinate legislationGeneral40.Interpretation41.Orders42.Power to make consequential, transitional and saving provision43.Financial provisions44.Commencement45.Short titleSCHEDULESSCHEDULE 1Amendments of Schedule 1 to the 1998 Act1.Schedule 1 to the 1998 Act (constituencies, regions and regional...Functions remaining with Boundary Commission for Scotland2.(1) For “the Electoral Commission” or “the Boundary Committee” in...3.Omit paragraph 5 and the italic heading preceding it. 4.(1) Paragraph 7 is amended as follows. 5.(1) Paragraph 8 is amended as follows. 6.(1) Paragraph 12 is amended as follows. 7.Omit paragraph 14(4). Provision for constituencies and regions8.In paragraph 1(2) (constituencies) for paragraph (c) substitute— 9.For paragraph 2(2) (regions) substitute— (2) The regions are the...Reference to “local authority areas”10.(1) In paragraph 12 (the constituency rules), rule 1 is...SCHEDULE 2Scottish rate of income tax: consequential amendments1.(1) The 1998 Act is amended as follows. 2.In Schedule 6 to the Income Tax (Earnings and Pensions)...3.(1) The Commissioners for Revenue and Customs Act 2005 is...SCHEDULE 3Scottish tax on land transactions: consequential amendmentsPart 1 Disapplication of stamp duty land tax to ScotlandFinance Act 19311.(1) Section 28 of the Finance Act 1931 (production to...Finance Act 20032.The Finance Act 2003 is amended as follows. 3.Omit section 44(9A)(b) (application of provisions relating to missives of...4.In section 48 (chargeable interests)— (a) in subsection (2)(c) omit...5.In section 55(5) (additional provisions determining amount of tax chargeable)—...6.In section 57AA (first-time buyers)— (a) in subsection (2)(b) after...7.In section 60 (compulsory purchase facilitating development)— 8.(1) Section 61 (compliance with planning obligations) is amended as...9.Omit section 71A(10) (disapplication of section to Scotland). 10.Omit sections 72 and 72A (alternative property finance in Scotland)....11.In section 73 (alternative property finance: land sold and re-sold)—...12.(1) In section 73AB (arrangements to transfer control of financial...13.(1) Section 73B (exempt interests) is amended as follows. 14.In section 73CA (application of sections 71A to 73 to...15.Omit section 75 (crofting community right to buy). 16.In section 75C (anti-avoidance: supplemental), in subsection (4) for “,...17.In section 77 (notifiable transactions), in subsection (2)(a) omit “and...18.In section 79 (registration of land transactions etc)— 19.In section 108 (linked transactions) after subsection (1) insert— 20.Omit section 117(3) (meaning of “major interest” in land in...21.In section 119(2) (provisions as to effective date of transaction),...22.In section 121 (minor definitions) omit— (a) the definition of...23.In section 122 (index of defined expressions) omit the entries...24.(1) Schedule 4 (chargeable consideration) is amended as follows. 25.(1) Schedule 10 (returns, etc) is amended as follows. 26.(1) Schedule 15 (partnerships) is amended as follows. 27.(1) Schedule 17A (further provision relating to leases) is amended...Finance Act 200428.In section 298 of the Finance Act 2004 (stamp duty...Finance (No. 2) Act 200529.In section 47 of the Finance (No. 2) Act 2005...Finance Act 200630.In Schedule 25 to the Finance Act 2006 (amendments of...Finance Act 200931.(1) Schedule 61 to the Finance Act 2009 (alternative finance...Public Finance and Accountability (Scotland) Act 2000 (asp 1) 32.In section 9(1) of the Public Finance and Accountability (Scotland)...Part 2 Information regarding Scottish land transactions33.In this Part of this Schedule— “HMRC” means Her Majesty's...34.(1) An office-holder must provide to HMRC such of the...35.Information acquired by HMRC under paragraph 34 is to be...SCHEDULE 4Scottish tax on disposals to landfill: consequential amendments1.The Finance Act 1996 is amended as follows. 2.Omit section 66(b) (landfill sites in Scotland). 3.Omit section 67(b) (operators of landfill sites in Scotland). 4.In section 70 (interpretation)— (a) in subsection (1) omit the...Back to topOptions/HelpPrint OptionsPrint Table of ContentsPDF table of contentsWeb page table of contentsPrint The Whole ActPDF The Whole ActWeb page The Whole ActLegislation is available in different versions:Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.Latest with prospective:Latest with prospective is the latest available (revised) version of the legislation but includes the prospective versions of individual provisions where they exist. This point in time view of the legislation becomes available after clicking a prospective version of a provision via Advanced Features > Show Timeline of Changes.Opening OptionsDifferent options to open legislation in order to view more content on screen at onceExplanatory Notes