Scotland Act 1998

[^key-59ed12f35559a168718f2ac04bc3103c]: Sch. 4 para. 3(3) inserted (5.9.2016) by Scotland Act 2016 (c. 11), ss. 28(5), 72(4)(b); S.I. 2016/759, reg. 3(e)

[^key-59f01d144546d86079854d5518a0ef46]: S. 106(7) omitted (31.12.2020) by virtue of European Union (Withdrawal) Act 2018 (c. 16), s. 25(4), Sch. 3 para. 17(3) (with s. 19, Sch. 8 paras. 37, 45); S.I. 2020/1622, reg. 3(l) (with regs. 10, 22)

[^key-5b2f7f558f803ef8851f744973f12e27]: Words in s. 15(1)(a) substituted (1.8.2025) by Scottish Elections (Representation and Reform) Act 2025 (asp 4), ss. 20(2)(a)(i), 73(2); S.S.I. 2025/106, reg. 2(1)(b), sch. Pt. 2

[^key-5b41372c1520b62820be0dbcc50191d4]: Words in Sch. 6 para. 1 inserted (22.4.2013) by Scotland Act 2012 (c. 11), ss. 36(4), 44(5); S.I. 2013/6, art. 2(c)

[^key-5bc6fc14997e191a55d02eb30bdd4ed0]: Words in Sch. 1 para. 4(2) substituted (S.) (14.5.2021) by Scottish Elections (Reform) Act 2020 (asp 12), s. 35, sch. para. 3(3)(a); S.S.I. 2021/124, reg. 2, sch.

[^key-5c80fc8e4c5e6ac46aaf9a3afa13da77]: Words in Sch. 5 Pt. II inserted (3.7.2012) by Scotland Act 2012 (c. 11), ss. 10, 44(5) ; S.I. 2012/1710, art. 2(e)

[^key-5caaede9505f4f3552e621566a75ffde]: Words in s. 102(4)(b) inserted (22.4.2013) by Scotland Act 2012 (c. 11), ss. 36(3)(a), 44(5); S.I. 2013/6, art. 2(c)

[^key-5ccec5a58d5eff15ad725e0314e8dbb9]: Words in Sch. 7 para. 1(2) inserted (1.4.2017) by Scotland Act 2016 (c. 11), ss. 21(3), 72(5); S.I. 2016/1178, reg. 2(b)

[^key-5d7329cbe9af67841b477be3aa5d617a]: S. 113(1A) inserted (1.7.2015) by Scotland Act 2012 (c. 11), ss. 3(1), 44(5); S.I. 2015/682, art. 2(b) (with saving in S.I. 2015/683, art. 2)

[^key-5e53b810432696163c05f830e2cf2d77]: Words in Sch. 5 Pt. 2 substituted (31.10.2018) by Higher Education and Research Act 2017 (c. 29), s. 124(5), Sch. 12 para. 16(6)(b); S.I. 2018/1054, reg. 2(d)(vi)

[^key-5f54f4f008af5e5e1f06c1a1cf781d5d]: Sch. 5 Pt. III para. 2A and cross-heading inserted (23.5.2016) by Scotland Act 2016 (c. 11), ss. 39(1), 72(7)

[^key-5fbac36ea6efc20f69dad3099b1c5054]: Words in Sch. 5 Pt. 2 inserted (1.4.2018) by Higher Education and Research Act 2017 (c. 29), s. 124(5), Sch. 12 para. 16(2); S.I. 2018/241, reg. 2(t)

[^key-6076eec11abb0138823cac6101356d6a]: Ss. 80G(1)-(1B) substituted for s. 80G(1) (17.7.2014) by Finance Act 2014 (c. 26), Sch. 38 para. 16(4)

[^key-61e6e9d9e194b5ab8e83856b2d3668e9]: Word in s. 114(1) inserted (27.10.2025) by Absent Voting (Elections in Scotland and Wales) Act 2025 (c. 27), ss. 2(4), 4(1)

[^key-630b7d489ddc5417846cb2b07ea6abe6]: Words in Sch. 5 Pt. II s. D2 inserted (9.2.2018) by Scotland Act 2016 (c. 11), ss. 47(3), 72(4)(c); S.I. 2018/163, reg. 2(a)

[^key-638aef0778dcbea64db4d7ac104e560a]: Words in Sch. 5 Pt. II s. D4 inserted (10.3.2014) by Energy Act 2013 (c. 32) , s. 156(1) , Sch. 12 para. 72 ; S.I. 2014/251 , art. 3(f)(iii)

[^key-64001842ec036acff5c9a14f31b283ac]: S. 113(10A) inserted (2.5.2022) by Criminal Justice Act 2003 (c. 44), s. 336(3)(4), Sch. 27 para. 7(3) (with s. 283(7)) (as amended (31.10.2012) by 2012 c. 11, s. 39(5); S.I. 2012/2516, art. 2(e)); S.I. 2022/500, reg. 3(b)(ii)

[^key-644bfea1ccf23cf05606cccc49e982e2]: Words in Sch. 5 Pt. II s. F1 inserted (5.9.2016) by Scotland Act 2016 (c. 11) , ss. 24 , 72(4)(b) ; S.I. 2016/759 , reg. 3(c)

[^key-64628c1005e5f95b901d1b2a939052b7]: Sch. 1 para. 3(11) omitted (18.5.2017) by virtue of Scotland Act 2016 (c. 11), ss. 8(7), 72(4)(a); S.I. 2017/608, reg. 2(1)(f)

[^key-653d7a2551db5177fda5f0ea5d91770b]: S. 92(4A) omitted (18.5.2017) by virtue of Scotland Act 2016 (c. 11), ss. 10(3), 72(4)(a); S.I. 2017/608, reg. 2(1)(h)

[^key-6670323eaa97bce016f25daccb212085]: Word in s. 80C title substituted (30.11.2016) (with effect in accordance with s. 13(15)(16) of the amending S.I.) by Scotland Act 2016 (c. 11), ss. 13(6)(14), 72(3); S.I. 2016/1161, reg. 2

[^key-6942bcc9418ac4985a55b98d9acefb19]: Sch. 8 para. 22 repealed (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 2 Pt. 1

[^key-69a6e1af50a085fbb4f36f0cbeabb358]: Words in s. 80C(5) inserted (30.11.2016) (with effect in accordance with s. 13(15)(16) of the amending S.I.) by Scotland Act 2016 (c. 11), ss. 13(5)(b)(14), 72(3); S.I. 2016/1161, reg. 2

[^key-6abeae183d3b2c78ede1fb1bd6339860]: Words in s. 93(3) inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 23(3)(b), 44(2)(b)

[^key-6b668bfc8c695a2ebf439977f6ac796d]: S. 15(1)(ba) inserted (1.8.2025) by Scottish Elections (Representation and Reform) Act 2025 (asp 4), ss. 6(2)(a), 73(2) (with s. 19(1)); S.S.I. 2025/106, reg. 2(1)(b), sch. Pt. 2

[^key-6c718ff0521294519a930d5aa84426dc]: Sch. 4 para. 4(2A)(2B)(2C) omitted (18.5.2017) by virtue of Scotland Act 2016 (c. 11), ss. 10(4), 72(4)(a); S.I. 2017/608, reg. 2(1)(h)

[^key-6cdb75857954e048190a96961f980cc0]: Words in s. 80HA(3)(b) substituted (30.11.2016) (with effect in accordance with s. 13(15)(16) of the amending S.I.) by Scotland Act 2016 (c. 11), ss. 13(13)(14), 72(3); S.I. 2016/1161, reg. 2

[^key-6d1da95e73073319dfe1863610dadd1d]: Words in s. 31 heading substituted (18.5.2017) by Scotland Act 2016 (c. 11), ss. 11(3), 72(4)(a); S.I. 2017/608, reg. 2(1)(i)

[^key-6d4a8b37c088cd17460039ceae6f2bc8]: S. 16(1) repealed (31.10.2025) by The Scottish Parliament (Disqualification of Members of the House of Lords) Regulations 2025 (S.S.I. 2025/308), regs. 1(2), 4(a) (with reg. 1(3))

[^key-6dd2c93fdef5ff4fcae1222a3662d8a0]: Word in Sch. 1 para. 7(1)(b) substituted (S.) (14.5.2021) by Scottish Elections (Reform) Act 2020 (asp 12), s. 35, sch. para. 3(4)(a); S.S.I. 2021/124, reg. 2, sch.

[^key-6e34fc65286c20bd3f168f817d96144c]: S. 15(1)(bc) inserted (1.8.2025) by Scottish Elections (Representation and Reform) Act 2025 (asp 4), ss. 15(2), 73(2); S.S.I. 2025/106, reg. 2(1)(b), sch. Pt. 2

[^key-6ebc8d4d49fc4c3a02506fade5ac36cf]: S. 19(2A) inserted (3.7.2012) by Scotland Act 2012 (c. 11), ss. 4(4), 44(5); S.I. 2012/1710, art. 2(a)

[^key-6f0a64f311580c28d4c0f2c8689348c9]: Words in Sch. 5 Pt. II Section L2 inserted (23.5.2016) by Scotland Act 2016 (c. 11) , ss. 37(3) , 72(7)

[^key-6f4e50a1bc55ef93dc42e28f7a01e7c5]: Sch. 1 para. 1(2)(c) substituted (31.10.2012) by Scotland Act 2012 (c. 11), s. 44(5), Sch. 1 para. 8; S.I. 2012/2516, art. 2(f)

[^key-6f6b50937c2da343eb34d310beeab9fc]: S. 2(5ZZA) repealed (1.10.2025) by Scottish Elections (Representation and Reform) Act 2025 (asp 4), ss. 27(2)(b), 73(2); S.S.I. 2025/106, reg. 2(1)(c), sch. Pt. 3

[^key-702087a4b6692cffcaecc2d3df2697b5]: Words in Sch. 1 para. 12 inserted (S.) (4.10.2018) by Islands (Scotland) Act 2018 (asp 12), ss. 18(1)(c)(ii), 31(2); S.S.I. 2018/282, reg. 2

[^key-71998847147f2951a73e9f8d8929d9a1]: Words in Sch. 5 Pt. II s. F1 inserted (1.4.2017) by Scotland Act 2016 (c. 11), ss. 25, 72(4)(b); S.I. 2016/759, reg. 4

[^key-72f4fa226d8aceacfea496c31692f889]: Words in Sch. 6 para. 1(d) omitted (31.3.2022) by virtue of The European Union (Withdrawal) Act 2018 (Repeal of EU Restrictions in Devolution Legislation, etc.) Regulations 2022 (S.I. 2022/357), regs. 1(1), 2(5)

[^key-73268326ec01bb3f96663399519f5093]: S. 2(5D)-(5G) inserted (1.10.2025) by virtue of Scottish Elections (Representation and Reform) Act 2025 (asp 4), ss. 27(2)(c), 73(2); S.S.I. 2025/106, reg. 2(1)(c), sch. Pt. 3

[^key-733c96483a5b1da5288faffd62ad1433]: Words in s. 80E(3)(c) substituted (24.7.2018) by Wales Act 2014 (c. 29), ss. 11(7)(a), 29(4); S.I. 2018/892, art. 4 (with art. 7)

[^key-7386ba682b1854e36b5e81effd618dad]: Sch. 7 para. 6 omitted (31.3.2022) by virtue of The European Union (Withdrawal) Act 2018 (Repeal of EU Restrictions in Devolution Legislation, etc.) Regulations 2022 (S.I. 2022/357), regs. 1(1), 2(6)(b)

[^key-755c9cf8e1e5b39c996276d391b6eed1]: Words in Sch. 7 para. 1(2) inserted (23.3.2016) by Scotland Act 2016 (c. 11), ss. 36(5), 72(1)(b)

[^key-75821c046aa927fce77517d4c79e0b27]: Words in Sch. 5 Pt. 2 Section C11 inserted (23.5.2016) by Scotland Act 2016 (c. 11) , ss. 50(5)(b) , 72(7)

[^key-75d9f2c96e961bb7c77ebae6b061992a]: Words in Sch. 5 Pt. II Section L2 inserted (23.5.2016) by Scotland Act 2016 (c. 11) , ss. 37(4) , 72(7)

[^key-75ec1f76bf835891c1f8516a830fd0d8]: S. 2(2A)(b) and word omitted (31.12.2020) by virtue of European Union (Withdrawal) Act 2018 (c. 16), s. 25(4), Sch. 3 para. 7 (with s. 19, Sch. 8 para. 37); S.I. 2020/1622, reg. 3(l) (with regs. 10, 22)

[^key-77421f7e2478a578b9b9f2cc094fea1a]: Words in Sch. 1 para. 9(1) substituted (S.) (14.5.2021) by Scottish Elections (Reform) Act 2020 (asp 12), s. 35, sch. para. 3(3)(b); S.S.I. 2021/124, reg. 2, sch.

[^key-775d6d6fd354dd6f26a62b5150f4a9d9]: Words in Sch. 6 para. 1 omitted (31.12.2020) by virtue of European Union (Withdrawal) Act 2018 (c. 16), s. 25(4), Sch. 3 para. 23(3) (with s. 19, Sch. 8 para. 37); S.I. 2020/1622, reg. 3(l) (with regs. 10, 22)

[^key-7784b1cc9bbfad1d4e4bcdd1dac72406]: Words in s. 113(10)(a) substituted (2.5.2022) by Criminal Justice Act 2003 (c. 44), s. 336(3)(4), Sch. 27 para. 7(2) (with s. 283(7)); S.I. 2022/500, reg. 3(b)(ii)

[^key-778c8610c5303fe179def92fd9bac704]: Words in s. 17(4) inserted (S.) (1.8.2025) by Scottish Elections (Representation and Reform) Act 2025 (asp 4), ss. 18(3)(a), 73(2); S.S.I. 2025/106, reg. 2(1)(b), sch. Pt. 2

[^key-781d0614ad3439f2e0ae4eccf9d0dff8]: Words in Sch. 5 Pt. II s. J4 inserted (13.6.2014) by The Scotland Act 1998 (Modification of Schedule 5) Order 2014 (S.I. 2014/1559) , arts. 1(2) , 5(4)(a)

[^key-79502ed0eaccf09aa5cb9b071fbc21c6]: Words in Sch. 5 Pt. II Section E1 substituted (23.5.2016) by Scotland Act 2016 (c. 11) , ss. 40(2) , 72(7)

[^key-7962cc964fa6582a9a38aca16800835b]: S. 126(7) applied by 2003 c. 21, Sch. 3A para. 104(10) (as inserted (28.12.2017) by Digital Economy Act 2017 (c. 30), s. 118(6), Sch. 1 (with Sch. 2); S.I. 2017/1286, reg. 2(b))

[^key-7ae90c8eaf8f572cf59cb1c3ff73fe85]: Act modified (1.1.2015) by The Revenue Scotland and Tax Powers Act 2014 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3294), art. 3(1)

[^key-7b1f76678da7a0f659b92cb33c1f790b]: S. 29(2)(b)(c) excluded by 1974 c. 53, Sch. 3 para. 9(1) (as inserted (13.4.2015) by Criminal Justice and Courts Act 2015 (c. 2), ss. 19, 95(1); S.I. 2015/778, art. 3, Sch. 1 para. 15)

[^key-7bb0c82f910ed9ad17c5d0296277f750]: S. 32(2A) inserted (18.5.2017) by Scotland Act 2016 (c. 11), ss. 11(9), 72(4)(a); S.I. 2017/608, reg. 2(1)(i)

[^key-7cb405fc624d6d1b01e6b144ca2fbb6c]: Words in Sch. 5 Pt. II Section D2 inserted (23.5.2016) by Scotland Act 2016 (c. 11) , ss. 50(7) , 72(7)

[^key-7da6eab46ae3ee68168ee92e00031935]: Words in Sch. 1 para. 12 substituted (S.) (14.5.2021) by Scottish Elections (Reform) Act 2020 (asp 12), s. 35, sch. para. 3(3)(d)(ii); S.S.I. 2021/124, reg. 2, sch.

[^key-7dc494d7d3cf91b4717d50041832a2fd]: Words in Sch. 5 Pt. II inserted (1.7.2012) by Scotland Act 2012 (c. 11) , ss. 11 , 44(2)(a)

[^key-7ecafc53509fd1a0513e6db8108aed0c]: S. 80G(3) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 38 para. 16(6)

[^key-7f374136f138ef516672f507a8a85645]: Words in Sch. 7 para. 1(2) repealed (S.) (1.10.2020) by Scottish Elections (Reform) Act 2020 (asp 12), ss. 1(1)(b), 35; S.S.I. 2020/278, reg. 2, sch.

[^key-7f48af63ca0ce96d866ab65c473fd9b4]: Words in Sch. 1 para. 3(8)(b) substituted (S.) (14.5.2021) by Scottish Elections (Reform) Act 2020 (asp 12), s. 35, sch. para. 3(6); S.S.I. 2021/124, reg. 2, sch.

[^key-7fc9bb0c595cfc893a50428b5a02653c]: Words in Sch. 5 Pt. II Section E2 inserted (23.5.2016) by Scotland Act 2016 (c. 11) , ss. 45(3) , 72(7)

[^key-807b663b7efdba5cc0d4ca8c233263df]: S. 23A inserted (23.5.2016) by Scotland Act 2016 (c. 11), ss. 66(2), 72(7)

[^key-80dbe392b2e7daf0d65db35a592b5113]: Words in Sch. 5 Pt. 2 s. C8 inserted (13.6.2014) by The Scotland Act 1998 (Modification of Schedule 5) Order 2014 (S.I. 2014/1559) , arts. 1(2) , 4(2)

[^key-815fc23ac89ae1674129fe50485aedd9]: Words in Sch. 1 para. 9(1) substituted (S.) (14.5.2021) by Scottish Elections (Reform) Act 2020 (asp 12), s. 35, sch. para. 3(2)(f); S.S.I. 2021/124, reg. 2, sch.

[^key-82635fb1c2de37f51d8e12d9ec7e5ae0]: Words in Sch. 1 para. 9(3) substituted (S.) (14.5.2021) by Scottish Elections (Reform) Act 2020 (asp 12), s. 35, sch. para. 3(2)(f); S.S.I. 2021/124, reg. 2, sch.

[^key-82c2dac79b8460929ce019426862d75f]: S. 31A inserted (18.5.2017) by Scotland Act 2016 (c. 11), ss. 11(6), 72(4)(a); S.I. 2017/608, reg. 2(1)(i)

[^key-835abcb981977de1908529b07cfb8983]: Act modified (23.5.2016) by Scotland Act 2016 (c. 11), ss. 46(1)(3), 51(1)

[^key-847e239b0692ba97e69cd14e51e5e79d]: Sch. 4 para. 1(3) inserted (23.1.2020) by European Union (Withdrawal Agreement) Act 2020 (c. 1), s. 42(6)(e)(vi), Sch. 5 para. 20(3) (with s. 38(3))

[^key-851de06eac7e686d75093fd7fbf51539]: S. 36(4A) inserted (18.5.2017) by Scotland Act 2016 (c. 11), ss. 11(17), 72(4)(a); S.I. 2017/608, reg. 2(1)(i)

[^key-874a139bb9e27967e80975ca6fc4fba2]: S. 90A and cross-heading inserted (3.7.2012) by Scotland Act 2012 (c. 11), ss. 16, 44(5); S.I. 2012/1710, art. 2(i)

[^key-87934428718a9a872122cca1772a7b2c]: S. 15(1)(bzc) inserted (31.10.2025) by The Scottish Parliament (Disqualification of Councillors) Regulations 2025 (S.S.I. 2025/306), regs. 1(2), 3(a) (with reg. 1(3))

[^key-886a454e35db9301a8a24ed43205d646]: S. 16(2) repealed (3.8.2020) by Scottish Elections (Franchise and Representation) Act 2020 (asp 6), ss. 2(a), 12(2); S.S.I. 2020/162, reg. 2

[^key-887cf2072aa841341cbfeebfa53a3382]: S. 19(1A)(1B) inserted (3.7.2012) by Scotland Act 2012 (c. 11), ss. 4(3), 44(5); S.I. 2012/1710, art. 2(a)

[^key-88ba15af0b847152abfedb26d8cfd322]: Sum in s. 67A(3) substituted (1.4.2017) by Scotland Act 2016 (c. 11), ss. 20(8), 72(5); S.I. 2016/1178, reg. 2(a)

[^key-89b4c7b4df5f7f5fc6a14c5fad7f8aff]: Words in Sch. 5 Pt. II s. H3 inserted (5.9.2016) by Scotland Act 2016 (c. 11), ss. 31(4), 72(4)(b); S.I. 2016/759, reg. 3(h)

[^key-8c1515d34579ebaa10cc8878167e2b31]: S. 16(1ZE)-(1ZI) inserted (31.10.2025) by The Scottish Parliament (Disqualification of Councillors) Regulations 2025 (S.S.I. 2025/306), regs. 1(2), 4(1) (with reg. 1(3))

[^key-8cde525274fea0a067627dd93bc24fa7]: Words in Sch. 1 para. 12 substituted (S.) (14.5.2021) by Scottish Elections (Reform) Act 2020 (asp 12), s. 35, sch. para. 3(2)(h)(iii); S.S.I. 2021/124, reg. 2, sch.

[^key-8dc447b78de98b58b181864b9643a038]: Words in s. 80F(2) substituted (17.2.2015) by Wales Act 2014 (c. 29), ss. 11(8)(b), 29(2)(b), 29(3)

[^key-8e34f4c8abc2a3304ee1b1002047e2f2]: Sch. 4 para. 4A omitted (3.7.2012) by virtue of Scotland Act 2012 (c. 11), ss. 14(3), 44(5) (with s. 14(5)); S.I. 2012/1710, art. 2(g)

[^key-907785e7c963ba1650c036d63a4595cc]: Act modified (5.9.2016) by Scotland Act 2016 (c. 11), s. 32(1)(2), 72(4)(b); S.I. 2016/759, reg. 3(i)

[^key-91545fe7e3d605fcfa681e04cb9ad862]: Words in Sch. 5 Pt. II Section L2 inserted (23.5.2016) by Scotland Act 2016 (c. 11) , ss. 37(5) , 72(7)

[^key-9239df92cd344bfc1a56f9b9aad23576]: Word in s. 67(3) omitted (12.12.2014) by virtue of Scotland Act 2012 (c. 11), ss. 32(8), 44(4)(b); S.I. 2014/3250, art. 2

[^key-928141d56132d5280b7a3c32038f8fcf]: Sch. 1 para. 3(7A) inserted (S.) (1.8.2025) by Scottish Elections (Representation and Reform) Act 2025 (asp 4), ss. 63(2), 73(2); S.S.I. 2025/106, reg. 2(1)(b), sch. Pt. 2

[^key-92a1e735e671108d0761a7f8875f1a4c]: Words in Sch. 5 Pt. II s. F1 inserted (5.9.2016) by Scotland Act 2016 (c. 11) , ss. 22(3) , 72(4)(b) ; S.I. 2016/759 , reg. 3(a)(ii)

[^key-92de6a483a0b5c86889d6df4c2da82a6]: Sch. 5 Pt. II s. J5 omitted (8.2.2019) by virtue of Scotland Act 2016 (c. 11), ss. 27(4), 72(4)(b); S.I. 2018/1364, reg. 2

[^key-92e28a97db603fba1532392f8c957156]: Words in Sch. 1 para. 14(2) substituted (S.) (14.5.2021) by Scottish Elections (Reform) Act 2020 (asp 12), s. 35, sch. para. 3(2)(i); S.S.I. 2021/124, reg. 2, sch.

[^key-92e8b404f206584f3a9458403193fa64]: S. 46(3) substituted (1.10.2025) by Scottish Elections (Representation and Reform) Act 2025 (asp 4), ss. 30(2), 73(2); S.S.I. 2025/106, reg. 2(1)(c), sch. Pt. 3

[^key-92ed55e146d2f020fa617b4d92c330f2]: Sch. 1 para. 2(2) substituted (31.10.2012) by Scotland Act 2012 (c. 11), s. 44(5), Sch. 1 para. 9; S.I. 2012/2516, art. 2(f)

[^key-9347123312b5415f940390f284d6c0c2]: S. 29(2)(d) restricted (1.3.2019) by European Union (Withdrawal) Act 2018 (c. 16), s. 25(4), Sch. 8 para. 41(3)(9) (with s. 19, Sch. 8 para. 37); S.I. 2019/399, reg. 2

[^key-943473f716f0353ef3a4dc2332a4c417]: Word in s. 36(5)(a) omitted (31.12.2020) by virtue of European Union (Withdrawal) Act 2018 (c. 16), s. 25(4), Sch. 3 para. 12(3) (with s. 19, Sch. 8 para. 37); S.I. 2020/1622, reg. 3(l) (with regs. 10, 11, 22)

[^key-94d34d675594a1690673bbb0fed2c75b]: Words in Sch. 5 Pt. II s. B3 omitted (18.5.2017) by virtue of Scotland Act 2016 (c. 11), ss. 3(5), 72(4)(a); S.I. 2017/608, reg. 2(1)(a)

[^key-9602b22d2dce8eed55982f829a833a8d]: S. 36(4)(aa) inserted (18.5.2017) by Scotland Act 2016 (c. 11), ss. 11(16), 72(4)(a); S.I. 2017/608, reg. 2(1)(i)

[^key-97a49048a45a286103bba90accc1edf2]: S. 80G(5) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 38 para. 16(7)

[^key-97b27fff3d150950c34c74804622d389]: Words in Sch. 1 para. 12 substituted (S.) (14.5.2021) by Scottish Elections (Reform) Act 2020 (asp 12), s. 35, sch. para. 3(2)(h)(ii); S.S.I. 2021/124, reg. 2, sch.

[^key-97b2d1c4a7e5e16c2972d457ea63bd99]: Words in Sch. 5 Pt. 2 s. C7 inserted (13.6.2014) by The Scotland Act 1998 (Modification of Schedule 5) Order 2014 (S.I. 2014/1559) , arts. 1(2) , 3(2)

[^key-98cf41752df8bd0499aa342b2ccf7ef3]: Pt. 4A Ch. 3 inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 28, 44(2)(b), 44(3)(b) (with s. 28(2))

[^key-9aba30bb0f2165b944a7172a9413014f]: Pt. 4A Ch. 8 inserted (19.12.2024) by The Scotland Act 1998 (Specification of Devolved Tax) (Building Safety) Order 2024 (S.I. 2024/1362), arts. 1(2), 2

[^key-9af3c2a43565e80b05dbcf8a69f6842d]: Words in s. 80DA(2)(a) substituted (with effect in relation to the tax year 2020-21 and subsequent tax years in accordance with reg. 12 of the commencing S.I. of the commencing S.I.) by European Union (Withdrawal) Act 2018 (c. 16), s. 25(4), Sch. 3 para. 15 (with s. 19, Sch. 8 para. 37); S.I. 2020/1622, reg. 3(l) (with reg. 10)

[^key-9b537029f4e203cbed39b76bf0da8378]: S. 29(5) inserted (3.7.2012) by Scotland Act 2012 (c. 11), ss. 9(2), 44(5); S.I. 2012/1710, art. 2(d)

[^key-9b62c0844be12570a7b71f51f0d3e83c]: Sch. 1 para. 8(1) substituted (31.10.2012) by Scotland Act 2012 (c. 11), s. 44(5), Sch. 1 para. 5(2); S.I. 2012/2516, art. 2(f)

[^key-9ef7c63169933b4b071f3270d1af2d6a]: Words in Sch. 5 Pt. II s. F1 omitted (17.5.2017) by virtue of Scotland Act 2016 (c. 11), ss. 23(4), 72(4)(b); S.I. 2017/455, reg. 2(b)(ii)

[^key-9f00c2edf1a6e344de27bfbff95db57f]: Words in Sch. 1 para. 7(2) substituted (S.) (14.5.2021) by Scottish Elections (Reform) Act 2020 (asp 12), s. 35, sch. para. 3(2)(d); S.S.I. 2021/124, reg. 2, sch.

[^key-a112de31d32575d66bdd592233f0d5f7]: Sch. 5 Pt. II s. C16 inserted (31.12.2020) by United Kingdom Internal Market Act 2020 (c. 27), ss. 52(1), 59(3) (with s. 55(2)); S.I. 2020/1621, reg. 2(i)

[^key-a13d4ac177f90f76b0bdea10dfbbf1df]: Words in Sch. 5 Pt. II s. F1 inserted (5.9.2016) by Scotland Act 2016 (c. 11) , ss. 28(2) , 72(4)(b) ; S.I. 2016/759 , reg. 3(e)

[^key-a189e135c8f2efe3e17be06ad39872f6]: Words in s. 80E(3)(c) substituted (17.2.2015) by Wales Act 2014 (c. 29), ss. 11(7)(b), 29(2)(b), 29(3)

[^key-a4a918e012f1483cc5250b206a71738c]: Words in Sch. 1 para. 7(4) substituted (S.) (14.5.2021) by Scottish Elections (Reform) Act 2020 (asp 12), s. 35, sch. para. 3(2)(d); S.S.I. 2021/124, reg. 2, sch.

[^key-a4f0194ca09378f070e022bf9ace66d8]: Words in Sch. 1 para. 3(8)(a) substituted (S.) (14.5.2021) by Scottish Elections (Reform) Act 2020 (asp 12), s. 35, sch. para. 3(6); S.S.I. 2021/124, reg. 2, sch.

[^key-a5b715425eff59f75b0b0c8f32fc1e9f]: S. 16(2B)(b) substituted (1.8.2025) by Scottish Elections (Representation and Reform) Act 2025 (asp 4), ss. 1(2)(a), 73(2); S.S.I. 2025/106, reg. 2(1)(b), sch. Pt. 2

[^key-a64bcd9be23ce99f31f5763a27233d07]: Words in s. 31(1) substituted (15.10.2012) by Scotland Act 2012 (c. 11), ss. 6, 44(5); S.I. 2012/1710, art. 3

[^key-a6bc135486486d3fd1c34563642563ef]: Words in Sch. 1 para. 3(4) substituted (S.) (14.5.2021) by Scottish Elections (Reform) Act 2020 (asp 12), ss. 32, 35; S.S.I. 2021/124, reg. 2, sch.

[^key-a739841f8f7050030b508392205f18ad]: Words in Sch. 1 para. 3(4) substituted (S.) (14.5.2021) by Scottish Elections (Reform) Act 2020 (asp 12), s. 35, sch. para. 3(2)(a); S.S.I. 2021/124, reg. 2, sch.

[^key-a7f477248f5e2dd743c6559b18b9c58a]: Sch. 1 para. 7(5)(6) omitted (31.10.2012) by virtue of Scotland Act 2012 (c. 11), s. 44(5), Sch. 1 para. 4(3); S.I. 2012/2516, art. 2(f); S.I. 2012/2516, art. 2(f)

[^key-a8c59021186422d25e166a50b87c2978]: Words in Sch. 1 para. 10(3) substituted (S.) (14.5.2021) by Scottish Elections (Reform) Act 2020 (asp 12), s. 35, sch. para. 3(2)(g); S.S.I. 2021/124, reg. 2, sch.

[^key-ab46222d06548267e3198bd468c12cf4]: Word in s. 80D(4)(a) inserted (with effect in relation to the tax year 2020-21 and subsequent tax years in accordance with reg. 12 of the commencing S.I. of the commencing S.I.) by European Union (Withdrawal) Act 2018 (c. 16), s. 25(4), Sch. 3 para. 14(2)(a) (with s. 19, Sch. 8 para. 37); S.I. 2020/1622, reg. 3(l) (with reg. 10)

[^key-acd14b1166f5882ea9b1a12d03b59e97]: Words in Sch. 7 para. 1(2) inserted (18.5.2017) by Scotland Act 2016 (c. 11), ss. 5(8), 72(4)(a); S.I. 2017/608, reg. 2(1)(c)

[^key-ad0b2ca395b4ed4c17e5f7aacf4ce84c]: Words in Sch. 5 Pt. 2 inserted (1.4.2018) by Higher Education and Research Act 2017 (c. 29), s. 124(5), Sch. 12 para. 16(4); S.I. 2018/241, reg. 2(t)

[^key-ad1b0baa0d9031501abd86206e2eaa18]: Word in Sch. 1 para. 12 substituted (S.) (14.5.2021) by Scottish Elections (Reform) Act 2020 (asp 12), s. 35, sch. para. 3(4)(d); S.S.I. 2021/124, reg. 2, sch.

[^key-ad3d5b1309aff10b3df33d38b102ae6e]: S. 112(6) omitted (18.5.2017) by virtue of Scotland Act 2016 (c. 11), ss. 10(3), 72(4)(a); S.I. 2017/608, reg. 2(1)(h)

[^key-ad4763a90ea38b261b4db3e798661103]: Sch. 1 para. 12 omitted (31.10.2012) by virtue of Scotland Act 2012 (c. 11), s. 44(5), Sch. 1 para. 10(3); S.I. 2012/2516, art. 2(f)

[^key-ae84a9a54f471be4a3604f48854438df]: Words in s. 80D(1)(a) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 11(3)(b), 29(2)(b), 29(3)

[^key-ae92222fb055da868853737091e599ac]: Words in Sch. 5 Pt. II s. F1 inserted (8.2.2019) by Scotland Act 2016 (c. 11), ss. 27(2), 72(4)(b); S.I. 2018/1364, reg. 2

[^key-af17c17310905c28ed55bf5db3825706]: Pt. 4A inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 23(2), 44(2)(b)

[^key-afe73c5e1a4c6662a2314ba3d264034e]: S. 113(9A)-(10) substituted for s. 113(10) (31.10.2012) by Scotland Act 2012 (c. 11), ss. 39(2), 44(5); S.I. 2012/2516, art. 2(e)

[^key-b040fabdf1bf2522e692d538b8481228]: S. 100(3A)-(3E) inserted (3.7.2012) by Scotland Act 2012 (c. 11), ss. 14(6), 44(5) (with s. 14(8)); S.I. 2012/1710, art. 2(g)

[^key-b1c2d2ab0202c718c65006f0b714f001]: Pt. V: word in crossheading substituted (3.7.2012) by Scotland Act 2012 (c. 11), ss. 12(2)(b), 44(5) (with s. 12(3)); S.I. 2012/1710, art. 2(f)

[^key-b1d6f2600ce96c359b051eeea288c3cf]: S. 18: power to modify conferred (S.) (14.4.2025) by Scottish Elections (Representation and Reform) Act 2025 (asp 4), ss. 3, 4, 5, 73(2); S.S.I. 2025/106, reg. 2(1)(a), sch. Pt. 1

[^key-b1ed4d4cd41ae59e74945aac153f1c87]: S. 3(1A) inserted (1.10.2025) by Scottish Elections (Representation and Reform) Act 2025 (asp 4), ss. 28(2)(a), 73(2); S.S.I. 2025/106, reg. 2(1)(c), sch. Pt. 3

[^key-b2297fd4ea3e6598f573b14ba9091c5a]: Words in s. 3(2B) substituted (1.10.2025) by Scottish Elections (Representation and Reform) Act 2025 (asp 4), ss. 28(2)(b), 73(2); S.S.I. 2025/106, reg. 2(1)(c), sch. Pt. 3

[^key-b27734b2475c4db7de2f6f4c71bb1f06]: Words in s. 2(2A)(a) omitted (24.3.2022) by virtue of Dissolution and Calling of Parliament Act 2022 (c. 11), s. 6(3), Sch. para. 11

[^key-b2d12949732078e7142463f05a63f252]: Words in Sch. 5 Pt. 2 inserted (1.4.2018) by Higher Education and Research Act 2017 (c. 29), s. 124(5), Sch. 12 para. 16(3); S.I. 2018/241, reg. 2(t)

[^key-b2e3e4742b87a11a8480b96fb8cfdac6]: Words in s. 66(1A) inserted (1.4.2015) by The Scotland Act 1998 (Variation of Borrowing Power) Order 2015 (S.I. 2015/932), arts. 1, 2

[^key-b373df97b2bca1a7b1f2a2dcf4d74af7]: S. 12A(2) omitted (24.3.2022) by virtue of Dissolution and Calling of Parliament Act 2022 (c. 11), s. 6(3), Sch. para. 12(b)

[^key-b385702a531d85b1ad4f5b613f33e3cf]: S. 80HA inserted (17.7.2014 with effect in accordance with s. 297(2) of the amending Act) by Finance Act 2014 (c. 26), s. 297(1)

[^key-b3ef63fdb9fdc8259648286a2e383512]: Sch. 8 para. 28 repealed (31.12.2020) by The European Union (Withdrawal) Act 2018 (Consequential Modifications and Repeals and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/628), reg. 1(3), Sch. Pt. 1; 2020 c. 1, Sch. 5 para. 1(1)

[^key-b44cd6e25e0081714a863f3ba536705b]: Words in Sch. 5 Pt. 2 substituted (31.10.2018) by Higher Education and Research Act 2017 (c. 29), s. 124(5), Sch. 12 para. 16(6)(a); S.I. 2018/1054, reg. 2(d)(vi)

[^key-b531401c7e6d086dfbce693c1dcf9b04]: S. 2(2) modified (31.3.2016) by Scottish Elections (Dates) Act 2016 (asp 13), ss. 1(2), 3 (with s. 1(1))

[^key-b5aadb122f04b930196e7db539ec7698]: Words in s. 80D(4B) substituted (with effect in relation to the tax year 2020-21 and subsequent tax years in accordance with reg. 12 of the commencing S.I. of the commencing S.I.) by European Union (Withdrawal) Act 2018 (c. 16), s. 25(4), Sch. 3 para. 14(3) (with s. 19, Sch. 8 para. 37); S.I. 2020/1622, reg. 3(l) (with reg. 10)

[^key-b5e93c630ba1060f72e8055ac50fdc57]: S. 104(2)(c) modified (23.3.2016) by Scotland Act 2016 (c. 11), ss. 36(12)(b), 72(1)(b)

[^key-b607526c7b4015103a25446306420684]: Words in Sch. 5 Pt. II s. B3 inserted (18.5.2017) by Scotland Act 2016 (c. 11), ss. 3(5), 72(4)(a); S.I. 2017/608, reg. 2(1)(a)

[^key-b633de132c8eef80bef59d154c7ef49b]: Words in s. 2(3) inserted (18.5.2017) by Scotland Act 2016 (c. 11), ss. 5(4), 72(4)(a); S.I. 2017/608, reg. 2(1)(c)

[^key-b67b32df0afe736d377626474e1e4b52]: Sch. 7 para. 3A inserted (23.3.2016) by Scotland Act 2016 (c. 11), ss. 36(6), 72(1)(b)

[^key-b6b0cb3d822313532536c7944de06fd4]: Word in s. 35(3)(b) omitted (18.5.2017) by virtue of Scotland Act 2016 (c. 11), ss. 11(14)(a), 72(4)(a); S.I. 2017/608, reg. 2(1)(i)

[^key-b6c4b58658d68b48fb456c28b5253dd7]: Words in Sch. 1 para. 12 omitted (31.10.2012) by virtue of Scotland Act 2012 (c. 11), s. 44(5), Sch. 1 para. 6(3); S.I. 2012/2516, art. 2(f)