Scotland Act 2012
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Section 12 of the 1998 Act (power to make provision about elections) is amended as follows.
In subsection (1)—
for “Secretary of State” substitute “Scottish Ministers”;
after paragraph (a) insert “and”;
omit paragraph (c) and the “and” before it.
In subsection (2)—
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,”;
for paragraph (a) substitute—;
omit paragraph (b);
after paragraph (c) insert “and”;
in paragraph (d) after “other elections” insert “, if the conduct of the other election falls within the legislative competence of the Parliament.”;
omit paragraphs (e) and (f).
Omit subsection (3).
In subsection (4) omit paragraphs (b) and (c).
In subsection (6) for “Secretary of State” substitute “Scottish Ministers”.
After that subsection insert—
In the heading of the section, after “Power” insert “of the Scottish Ministers”.
After that section insert—
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Section 15 of the Representation of the People Act 1985 (combination of polls at parliamentary, European Parliamentary and local elections) is amended as follows.
In subsection (1)—
after paragraph (b) omit “or”;
after paragraph (c) insert—.
In subsection (3), after “includes” insert “Scottish Parliamentary elections and”.
After subsection (3) insert—
After subsection (5B) insert—
In the heading of the section, before “European” insert “Scottish Parliamentary,”.
In section 113 of the 1998 Act (subordinate legislation: scope of powers) after subsection (1) insert—
Schedule 7 to the 1998 Act (procedure for subordinate legislation) is amended as follows.
In paragraph 1—
in the entry for section 12(1) for “Type C” substitute “ Type L ”;
Section 12A Type C
In paragraph 2 at the end insert— “ Type L: The legislation shall be subject to the affirmative procedure. ”
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) ”.
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 ”.
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.
To the extent that subsection (7) does not apply, any provision of such an order—
continues to have effect, but
may be revoked by regulations under section 12A(1).
A reference to the Secretary of State in such an order is to be read as a reference to the Scottish Ministers.
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.
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.
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.
Section 19 of the 1998 Act (Presiding Officer) is amended as follows.
In subsection (1) omit “at its first meeting”.
After subsection (1) insert—
After subsection (2) insert—
In subsection (3), after “deputy” insert “ elected under subsection (1) ”.
In Schedule 3 to that Act (standing orders), for paragraph 5 substitute—
In section 21 of the 1998 Act (Scottish Parliamentary Corporate Body) in subsection (2)(b) before “four” insert “ at least ”.
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 ”.
Section 39 of the 1998 Act (members' interests) is amended as follows.
For subsections (5) to (7) substitute—
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).
In the Scottish Parliament (Constituencies) Act 2004, omit section 1(2) and (3) and Schedule 2 (modification of Schedule 1 to the 1998 Act).
Schedule 1 contains—
amendments reproducing the effect of the modifications contained in Schedule 2 to the Scottish Parliament (Constituencies) Act 2004, and
other minor amendments of Schedule 1 to the 1998 Act.
In section 30 of the 1998 Act (legislative competence: supplementary) after subsection (4) insert—
After section 29(4) of that Act (legislative competence) insert—
In section 92 of that Act (Queen's Printer for Scotland), after subsection (4A) (inserted by section 13) insert—
Exception The regulation of air weapons within the meaning given by section 1(3)(b) of the Firearms Act 1968 (which is subject to the following which remain powers of the Secretary of State—
L7. Antarctica Regulation of activities in Antarctica. Interpretation“Antarctica” has the meaning given by section 1 of the Antarctic Act 1994.
The provision inserted by subsection (1) is to be regarded as having been included in Schedule 5 to the 1998 Act since the day on which that Schedule came into force.
The Scottish Executive is renamed the Scottish Government.
Accordingly, in the 1998 Act—
for “Scottish Executive” in each place substitute “ Scottish Government ”;
in the heading to section 81 and the italic cross-heading preceding it, for “Executive” substitute “ Government ”.
Subsection (2) does not apply to section 31(1) of the 1998 Act (as to which, see section 6 of this Act).
Unless the context requires otherwise, any reference to the Scottish Executive in any enactment, instrument or other document made before the date on which this section comes into force (except the enactments mentioned in subsections (2) and (3)) is to be read as a reference to the Scottish Government.
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The 1998 Act is amended as follows.
In section 112 (subordinate legislation: general), after subsection (5) insert—
In section 92 (Queen’s Printer for Scotland), after subsection (4) insert—
In section 104 (power to make provision consequential on legislation of, or scrutinised by, the Parliament), after subsection (2) insert—
For the purposes of sub-paragraph (3)(c), the function of Her Majesty of making an Order in Council under section 15(1) or (2) (power to specify persons disqualified from membership of the Parliament) is to be regarded as being exercisable within devolved competence.
In section 100 of the 1998 Act the following (as inserted by the Convention Rights Proceedings (Amendment) (Scotland) Act 2009) (asp 11) are omitted—
subsections (3A) to (3E);
in subsection (4), the words “Subject to subsection (3D),”.
The Convention Rights Proceedings (Amendment) (Scotland) Act 2009 (asp 11) is repealed.
Omit paragraph 4A of Schedule 4 to the 1998 Act.
The Scotland Act 1998 (Modification of Schedule 4) Order 2009 (S.I. 2009/1380) is revoked.
Subsections (1) to (4) above do not apply to any proceedings brought before this section comes into force.
After subsection (3) of section 100 of the 1998 Act insert—
In subsection (4) of that section at the beginning insert “ Subject to subsection (3D), ”.
Subsections (6) and (7) above apply to any proceedings brought after this section comes into force (including proceedings in respect of an act taking place before this section comes into force).
In section 102 of the 1998 Act (powers of courts or tribunals to vary retrospective decisions), in subsection (1) at the end add, or
In the 1998 Act, after section 90 insert—
The Broadcasting Act 1990 is amended as follows.
In section 183 (financing of programmes in Gaelic out of Gaelic Television Fund) for subsection (1) substitute—
Omit subsection (8) of that section.
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In Schedule 19 (Gaelic Media Service: supplementary provisions), paragraph 12 (annual reports) is amended as follows.
In sub-paragraph (3) for the words from “the Secretary of State” to the end substitute—
Sub-paragraph (4) is omitted.
In the Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc) Order 1999 (S.I. 1999/1750)—
in Schedule 1 (functions transferred to the Scottish Ministers), omit the entry relating to section 183 of the Broadcasting Act 1990;
in Schedule 2 (functions made exercisable concurrently), omit the reference to paragraph 12(3) of Schedule 19 to that Act;
in Schedule 5 (modification of enactments), omit paragraph 10(4).
In Schedule 1 to the Crown Estate Act 1961 (constitution etc of Crown Estate Commissioners), paragraph 1 is amended as follows.
After sub-paragraph (3) insert—
After sub-paragraph (4) insert—
The Misuse of Drugs Act 1971 is amended as follows.
In section 10 (power to make regulations for preventing misuse of controlled drugs)—
in subsection (2)(i) for “Secretary of State” substitute “ appropriate authority ”;
after subsection (2) insert—
In section 13 (directions where regulations or licence contravened) after subsection (1A) insert—
In section 14 (investigation where grounds for direction under section 13 are considered to exist) after subsection (1) insert—
In section 16 (provisions supplementary to sections 14 and 15) after subsection (1) insert—
In section 30 (licences and authorities)—
at the beginning insert “ (1) ”;
at the end insert—
Where the Scottish Ministers have power to make rules under this paragraph (by virtue of section 16(1A) or otherwise)—
The Road Traffic Act 1988 is amended as follows.
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Section 11 (interpretation of sections 3A to 10) is amended as follows.
In the definition of “the prescribed limit” in subsection (2), omit “made by the Secretary of State”.
After subsection (2) insert—
Section 195 (provisions as to regulations) is amended as follows.
After subsection (2) insert—
After subsection (4) insert—
The Road Traffic Regulation Act 1984 is amended as follows.
Section 17 (traffic regulation on special roads) is amended as follows.
In subsection (2) for “The Secretary of State may make regulations” substitute “ Regulations may make provision ”.
After subsection (3) insert—
In subsection (3A)—
the words from “the National Park Authority” to the end become paragraph (a), and
after that paragraph insert, and
Section 64 (general provision as to traffic signs) is amended as follows.
After subsection (2) insert—
After subsection (6) insert—
Section 86 (speed limits for particular classes of vehicles) is amended as follows.
For “Secretary of State” in each place substitute “ national authority ”.
After subsection (6) insert—
Section 88 (temporary speed limits with power to continue indefinitely) is amended as follows.
For “the Secretary of State” in each place substitute “ the national authority ”.
In subsection (1)—
for “he” substitute “ the authority ”;
for “his” substitute “ the ”.
In subsection (4) omit the words from “made by statutory instrument” to the end.
After subsection (7) insert—
In subsection (8) after “subsection (1)(b)” insert “ by the Secretary of State ”.
After subsection (8) insert—
In section 134(4) (provision as to regulations under sections 86 and 140) after “Regulations made” insert “ by the Secretary of State ”.
The Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc) Order 1999 (S.I. 1999/1750) is amended as follows.
In Schedule 3 (functions exercisable after consultation), in the entry for the Road Traffic Regulation Act 1984—
omit paragraph (a) (section 17(2));
omit paragraph (f) (sections 86(2) and 88(1) and (4)).
In the Schedule to the Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc) Order 2000 (S.I. 2000/1563) omit the entry for the Road Traffic Regulation Act 1984 (section 88(1)(a) and (4)).
The transfer by virtue of section 21 of a function exercisable by the Secretary of State to the Scottish Ministers (a “transferred function”) does not affect the validity of anything done (or which has effect as if done) by or in relation to the Secretary of State before the commencement of that section.
Anything (including legal proceedings) which, at that commencement, is in the process of being done by or in relation to the Secretary of State may, so far as it relates to a transferred function, be continued by or in relation to the Scottish Ministers.
Anything done (or which has effect as if done) by or in relation to the Secretary of State for the purposes of or in connection with a transferred function has effect, if it is in force at that commencement, as if done by or in relation to the Scottish Ministers, so far as that is required for continuing its effect.
But an instrument containing regulations or an order made by the Secretary of State is not to be treated as if made by the Scottish Ministers for the purposes of section 64(2C)(a) or (b) of the Road Traffic Regulation Act 1984.
The 1998 Act is amended as follows.
Before Part 5 insert—
In section 93 (agency arrangements)—
after subsection (2) insert—;
in subsection (3), in the definition of “specified”, after “specified” insert “ (subject to subsection (2A)) ”.
Devolved tax Section 80A(4)
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. ”
Section 80B Type A
The Commissioners for Revenue and Customs Act 2005 is amended as follows.
Section 18 (confidentiality) is amended as follows.
In subsection (2)—
omit “or” at the end of paragraph (g), and
after paragraph (h) insert, or
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In section 51 (interpretation) after subsection (2) insert—
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; ”.
The 1998 Act is amended as follows.
Part 4 (power to vary income tax rate) is omitted.
In Part 4A (as inserted by section 23), after Chapter 1 insert—
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).
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).
The tax year appointed under subsection (4) must precede the tax year appointed under subsection (5).
Schedule 2 (which contains other amendments relating to the power to set a Scottish rate of income tax) has effect.
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The Income Tax Act 2007 is amended as follows.
In section 6 (the rates of income tax) after subsection (2) insert—
In section 10 (income charged at particular rates: individuals) after subsection (3A) insert—
In section 16 (savings and dividend income to be treated as highest part), in subsection (1) before paragraph (a) insert—.
In section 809H (charge on nominated income of long-term UK resident), after subsection (3) insert—
In section 989 (definitions), in the definitions of “additional rate”, “basic rate” and “higher rate”, after “section 6(2)” insert “or (2B)”.
In section 1 of the Provisional Collection of Taxes Act 1968 (temporary statutory effect of resolution of House of Commons), after subsection (3) insert—
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.
Sections 80D to 80F (definition of Scottish taxpayer) apply for the purposes of this Part.
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)).
In Part 4A of the 1998 Act (as inserted by section 23), after Chapter 2 (inserted by section 25) insert—
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.
Part 4 of the Finance Act 2003 (stamp duty land tax) is amended as follows.
In section 48 (chargeable interests), in subsection (1)(a) for “the United Kingdom” substitute “ England and Wales or Northern Ireland ”.
In Schedule 3—
Part 1 contains further amendments relating to the disapplication of stamp duty land tax to Scotland, and
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.
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.
But this section does not have effect in relation to any transaction—
effected in pursuance of a contract entered into and substantially performed on or before the date on which this Act receives Royal Assent, or
effected in pursuance of a contract entered into on or before that date and not excluded by subsection (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—
there is any variation of the contract, or assignation of rights under the contract, after that date,
the transaction is effected in consequence of the exercise after that date of any option, right of pre-emption or similar right, or
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.
In Part 4A of the 1998 Act (as inserted by section 23), after Chapter 3 (inserted by section 28) insert—
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).
Part 3 of the Finance Act 1996 (landfill tax) is amended as follows.
In section 40(1) (charge on taxable disposal), after “taxable disposal” insert “ made in England and Wales or Northern Ireland ”.
Schedule 4 contains further amendments relating to the disapplication of landfill tax to Scotland.
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.
The 1998 Act is amended as follows.
Section 66 (borrowing by the Scottish Ministers etc) is amended as follows.
For subsection (1) substitute—
In subsection (3) after “section” insert “ from the Secretary of State ”.
After subsection (4) insert—
Section 67 (lending by the Secretary of State) is amended as follows.
In subsection (2) for “that section” substitute “ section 66(1) ”.
In subsection (3) omit “increased”.
After subsection (3) insert—
After section 67 insert—
In section 114(1) (powers which may be exercised by modifying the 1998 Act), after “sections” insert “ 66(5), ”.
Section 66(5) Type E “Section 67A(2) Type E
The Secretary of State must—
make reports on the implementation and operation of this Part (see subsection (5)),
lay a copy of each report before each House of Parliament, and
send a copy of each report to the Scottish Ministers, who must lay a copy of it before the Scottish Parliament.
The Scottish Ministers must—
make reports on the implementation and operation of this Part (see subsection (5)),
lay a copy of each report before the Scottish Parliament, and
send a copy of each report to the Secretary of State, who must lay a copy of it before each House of Parliament.
A report must be made under each of subsections (1) and (2)—
before the end of the period of one year beginning with the day on which this Act is passed, and
thereafter, before the end of each subsequent period of one year until the final reports are made under subsection (4).
Final reports must be made on or as soon as practicable after—
1 April 2020, or
if later, the first anniversary of the day on which the last of the provisions of this Part comes into force.
A report on the implementation and operation of this Part must include—
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,
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,
an assessment of the operation of the provisions of this Part which have been commenced,
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,
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
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.
The Criminal Procedure (Scotland) Act 1995 is amended as follows.
For the italic heading before section 288A substitute “ Convention rights and EU law compatibility issues, and devolution issues ”.
After that heading insert—
Section 288A (rights of appeal for Advocate General: devolution issues) is amended as follows.
In the heading, before “devolution issues” insert “ compatibility issues and ”.
In subsection (1) omit “in pursuance of paragraph 6 of Schedule 6 to the Scotland Act 1998 (devolution issues)”.
For subsection (2) substitute—
In subsection (6) after “(2)” insert “ or (2A) ”.
In the Criminal Procedure (Scotland) Act 1995, after section 288ZA (inserted by section 34) insert—
The 1998 Act is amended as follows.
In section 57(3) (EU law and Convention rights: excepted acts of the Lord Advocate) omit the words after paragraph (b).
In section 102 (powers of courts or tribunals to vary retrospective decisions)—
in subsection (4)(b) at the end insert “ or to a compatibility issue, ”;
after subsection (5) insert—;
“compatibility issue” has the meaning given by section 288ZA of the Criminal Procedure (Scotland) Act 1995,
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
The Criminal Procedure (Scotland) Act 1995 is amended as follows.
After section 288A insert—
Section 288B (appeals to the Supreme Court) is amended as follows.
For the heading substitute “ Appeals to the Supreme Court: general ”.
In subsection (1)—
after “under” insert “ section 288AA of this Act or ”;
omit “of a devolution issue”.
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 ”.
In section 124(2)—
after “Part XA” insert “ and sections 288ZB and 288AA ”;
after “purposes of” insert “ a reference under section 288ZB or ”;
after “appeal under” insert “ section 288AA of this Act or ”.
In Schedule 6 to the 1998 Act (devolution issues) after paragraph 13 insert—
The Secretary of State must arrange—
for a review of the provision made by sections 34 to 37,
for a report of the conclusions of the review to be made to the Secretary of State, and
for a copy of the report to be given to the Scottish Ministers.
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.
The review must—
consider whether changes should be made to the provision made by sections 34 to 37;
consider whether further provision should be made in relation to any matter dealt with by those sections;
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.
The Secretary of State may by order—
amend the provision made by sections 34 to 37;
make further provision in relation to any matter dealt with by those sections.
Provision made by order under subsection (4) may—
amend, repeal or revoke an enactment passed or made before the order is made;
confer power on the Secretary of State or the Scottish Ministers to make an order or regulations;
include consequential, transitional or saving provision.
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.
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).
No order under subsection (4) may be made unless the Secretary of State has consulted the Scottish Ministers.
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.
The 1998 Act is amended as follows.
In section 113 (subordinate legislation: scope of powers), for subsection (10) substitute—
After subsection (11) of that section insert—
Section 113(12) Type A
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.
In this Act “the 1998 Act” means the Scotland Act 1998.
Any power to make an order conferred by this Act is exercisable by statutory instrument.
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.
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.
The Treasury may by order make—
provision consequential on section 29 or 31;
transitional or saving provision in connection with the coming into force of any provision of Part 3.
Provision under this section may amend, repeal or revoke an enactment passed or made before this Act is passed.
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.
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.
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.
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.
Any other statutory instrument containing an order under subsection (3) is subject to annulment in pursuance of a resolution of the House of Commons.
There shall be paid out of money provided by Parliament any increase attributable to this Act in the sums payable under any other Act out of money so provided.
There shall be paid into the Consolidated Fund any sums received by a Minister of the Crown by virtue of this Act which are not payable into the National Loans Fund.
The following come into force on the day on which this Act is passed—
sections 40 to 43;
this section;
section 45.
The following provisions come into force at the end of the period of two months beginning with the day on which this Act is passed—
section 11;
Part 3, except section 25(7) (and Schedule 2) and section 32.
Subsection (2)(b) is subject to the provision made in the following sections as to how those sections have effect—
sections 25(1) to (6) and 26;
sections 28 and 29;
sections 30 and 31.
The following provisions come into force on such day as the Treasury may by order appoint—
section 25(7) and Schedule 2;
section 32.
The other provisions of this Act come into force on such day as the Secretary of State may by order appoint.
The Secretary of State or the Treasury may appoint different days for different purposes.
This Act may be cited as the Scotland Act 2012.
Section 8
Schedule 1 to the 1998 Act (constituencies, regions and regional members) is amended as follows.
“HMRC” means Her Majesty's Revenue and Customs;
For “the Electoral Commission” or “the Boundary Committee” in each place substitute “ the Boundary Commission for Scotland ”. Sub-paragraph (1) is subject to the amendments made by paragraphs 3 to 7.
Omit paragraph 5 and the italic heading preceding it.
Paragraph 7 is amended as follows. For sub-paragraph (2) substitute— Omit sub-paragraphs (5) and (6).
Paragraph 8 is amended as follows. For sub-paragraph (1) substitute— Omit sub-paragraph (3).
Paragraph 12 is amended as follows. For “The Electoral Commission or the Boundary Committee (as the case may be)” in each place substitute “ The Boundary Commission for Scotland ”. In paragraph (8) of rule 2, omit “(or one made by the Boundary Committee for the purposes of it)”.
Omit paragraph 14(4).
In paragraph 1(2) (constituencies) for paragraph (c) substitute—
For paragraph 2(2) (regions) substitute—
In paragraph 12 (the constituency rules), rule 1 is amended as follows. 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 ”. Omit paragraph (2).
Section 25
The 1998 Act is amended as follows. In section 110 (Scottish taxpayers for social security purposes)— In Schedule 4 (enactments protected from modification by the Parliament), in paragraph 4(3), omit “, 77, 78”. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
In Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (consequential amendments), omit paragraph 237.
The Commissioners for Revenue and Customs Act 2005 is amended as follows. In section 44 (payment into Consolidated Fund), omit subsection (3)(b). In Schedule 4 (consequential amendments), omit paragraphs 70 to 72.
Section 29
a member of the Scottish Government, and
Section 28 of the Finance Act 1931 (production to Commissioners of instruments transferring land) is amended as follows. In subsection (3), omit “or” after paragraph (a) and after paragraph (b) insert; or After subsection (3) insert—
In Schedule 25 to the Finance Act 2006 (amendments of Schedule 17A to Finance Act 2003), omit paragraph 5.
The Finance Act 2003 is amended as follows.
Schedule 61 to the Finance Act 2009 (alternative finance investment bonds) is amended as follows. Paragraph 1 (interpretation) is amended as follows. In sub-paragraph (1)— . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Paragraph 5 (conditions for operation of relief) is amended as follows. In sub-paragraph (6) (Condition D)— In sub-paragraph (7) (charge or security for purposes of Condition D)— In paragraph 6(1)(a) (relief from stamp duty land tax) for “the United Kingdom” substitute “ England and Wales or Northern Ireland ”. In paragraph 7 (withdrawal of relief in certain circumstances)— In paragraph 9 (discharge of charge when conditions for relief met) omit “or security”. In paragraph 11(2) (disapplication of CGT relief if charge not given) for “the United Kingdom” substitute “ England and Wales or Northern Ireland ”. In paragraph 12(1)(b) (CGT relief on second transaction) for “the United Kingdom” substitute “ England and Wales or Northern Ireland ”. In paragraph 18(5) and (6) (discharge of charge if original land replaced)— In paragraph 19(1) (HMRC to notify Registrar of discharge)—
Omit section 44(9A)(b) (application of provisions relating to missives of let etc).
In section 48 (chargeable interests)—
in subsection (2)(c) omit “in England and Wales or Northern Ireland”;
omit subsection (4);
in subsection (5) for “the United Kingdom” substitute “ England and Wales or Northern Ireland ”.
In section 55(5) (additional provisions determining amount of tax chargeable)—
omit the reference to section 75 and the word “and” preceding it;
for “provide” substitute “ provides ”.
In section 57AA (first-time buyers)—
in subsection (2)(b) after “under the law of” insert “ Scotland or ”;
in subsection (2)(c) omit “72, 72A”.
In section 60 (compulsory purchase facilitating development)—
in subsection (2)(a), omit “or Scotland”;
omit subsection (5)(b).
Section 61 (compliance with planning obligations) is amended as follows. Omit subsection (2)(b) (definition of planning obligation in Scotland). In subsection (3) (public authorities)—
Omit section 71A(10) (disapplication of section to Scotland).
Omit sections 72 and 72A (alternative property finance in Scotland).
In section 73 (alternative property finance: land sold and re-sold)—
in subsection (2)(b) omit “, 72(1) or 72A(1)”;
omit subsection (5)(b)(ii).
In section 73AB (arrangements to transfer control of financial institution)— In the heading to that section, for “Sections 71A to 72A” substitute “ Section 71A ”.
Section 73B (exempt interests) is amended as follows. In subsection (1) omit “, 72(1)(a) or 72A(1)(a)”. In subsection (2)— In subsection (4)(b) omit “, 72(4) or 72A(4)”.
In section 73CA (application of sections 71A to 73 to first-time buyers), in subsection (1) omit “, 72, 72A”.
Omit section 75 (crofting community right to buy).
In section 75C (anti-avoidance: supplemental), in subsection (4) for “, 74 and 75” substitute “ and 74 ”.
In section 77 (notifiable transactions), in subsection (2)(a) omit “and 72A(7)”.
In section 79 (registration of land transactions etc)—
omit subsection (1)(b) (registration in Scotland);
in subsection (2)(c) omit “or 19(3)”;
in subsection (6) omit “(in Scotland, the Keeper of the Registers of Scotland)”.
In section 108 (linked transactions) after subsection (1) insert—
Omit section 117(3) (meaning of “major interest” in land in Scotland).
In section 119(2) (provisions as to effective date of transaction), omit the reference to paragraph 19(3) of Schedule 17A.
In section 121 (minor definitions) omit—
the definition of “assignment”;
the definition of “completion”;
paragraph (b) of the definition of “jointly entitled”;
the definition of “standard security”;
the definition of “surrender”.
In section 122 (index of defined expressions) omit the entries relating to—
assignment (in Scotland);
completion (in Scotland);
standard security;
surrender (in Scotland).
Schedule 4 (chargeable consideration) is amended as follows. In paragraph 8(1C), omit “in England and Wales and Northern Ireland”. Omit paragraph 10(2A)(c) (application of provisions relating to missives of let etc). Omit paragraph 17(5) (arrangements involving public or educational bodies).
Schedule 10 (returns, etc) is amended as follows. In paragraph 7(1A) (correction of return by certain persons) omit paragraph (b). In paragraph 45(2) (definition of “relevant tribunal”) omit paragraph (b).
Schedule 15 (partnerships) is amended as follows. In paragraph 12(2) omit “(or, in Scotland, as joint owners)” and “(or, in Scotland, as owners in common)”. In paragraph 20(2) omit “(or, in Scotland, as joint owners)” and “(or, in Scotland, as owners in common)”.
Schedule 17A (further provision relating to leases) is amended as follows. In paragraph 1 (meaning of “lease”) for “In the application of this Part to England and Wales or Northern Ireland” substitute “ In this Part ”. In paragraph 4 (leases for indefinite term), in sub-paragraph (5)(b) omit “in England and Wales or Northern Ireland”. In paragraph 7 (variable or uncertain rent), omit sub-paragraph (4A)(c) and (d). In paragraph 10 (tenants' obligations etc that do not count as chargeable consideration), in sub-paragraph (1)(a) omit “(in Scotland, the leased premises)”. In paragraph 12A(1) (agreement for lease) omit “in England and Wales or Northern Ireland”. In paragraph 12B(1) (assignment of agreement for lease) omit “in England and Wales or Northern Ireland”. 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) ”. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Omit paragraph 19 (provisions relating to leases in Scotland).
In section 298 of the Finance Act 2004 (stamp duty land tax: notification etc), omit subsection (3).
In section 47 of the Finance (No. 2) Act 2005 (e-conveyancing) omit—
subsection (1);
subsection (6)(b).
In 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)”.
In 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);
“office-holder” means—
“Scottish transaction” means the acquisition of—
an estate, interest, right or power in or over land in Scotland, or
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);
“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.
An office-holder must provide to HMRC such of the information falling within sub-paragraph (2) as HMRC may require. 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. Information is to be provided under sub-paragraph (1) in such form as HMRC may reasonably specify.
Information 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.
Section 31
The Finance Act 1996 is amended as follows.
Omit section 66(b) (landfill sites in Scotland).
Omit section 67(b) (operators of landfill sites in Scotland).
In section 70 (interpretation)—
in subsection (1) omit the definition of “the Scottish Environment Protection Agency”;
in subsection (2A) (definition of local authority) omit paragraph (f).