Scotland Act 1998

Type Public General Act
Publication 1998-11-19
Last updated 2026-03-18
State In force
Department Statute Law Database
articles Not indexed
Reform history JSON API
526
531

Act modified (23.5.2016) by Scotland Act 2016 (c. 11), ss. 46(1)(3), 51(1)

534

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)

537

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)

539

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)

542

Words in s. 80F(2) substituted (17.2.2015) by Wales Act 2014 (c. 29), ss. 11(8)(b), 29(2)(b), 29(3)

545

Words in Sch. 5 Pt. II Section L2 inserted (23.5.2016) by Scotland Act 2016 (c. 11) , ss. 37(5) , 72(7)

546

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

548

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)

549

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

552

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)

554

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)

555

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)

556
557

S. 80G(5) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 38 para. 16(7)

560

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))

562

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)

563
564

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)

565

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)

568

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)

569

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)

571

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.

573

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

574

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.

575

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.

576

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)

578

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)

579

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)

583

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)

584

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)

585

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

586

Pt. 4A inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 23(2), 44(2)(b)

587

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)

588

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)

589

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)

593

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

597

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)

600

S. 2(2) modified (31.3.2016) by Scottish Elections (Dates) Act 2016 (asp 13), ss. 1(2), 3 (with s. 1(1))

601

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)

602

S. 104(2)(c) modified (23.3.2016) by Scotland Act 2016 (c. 11), ss. 36(12)(b), 72(1)(b)

603

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)

604

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)

605

Sch. 7 para. 3A inserted (23.3.2016) by Scotland Act 2016 (c. 11), ss. 36(6), 72(1)(b)

606

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)

607

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)

609

Words in Sch. 1 para. 3(1) substituted (S.) (4.10.2018) by Islands (Scotland) Act 2018 (asp 12), ss. 18(1)(b), 31(2); S.S.I. 2018/282, reg. 2

612

S. 30(3) power extended (17.5.2017 for specified purposes, 1.4.2024 in so far as not already in force) by 1992 c. 4, s. 138(4C) (as inserted by Scotland Act 2016 (c. 11), ss. 23(5), 72(4)(b); S.I. 2017/455, regs. 2(b)(iii), 3)

617

Words in Sch. 7 para. 1(2) inserted (23.5.2016) by Scotland Act 2016 (c. 11), ss. 39(2), 72(7)

619

Words in Sch. 4 para. 2(3)(e) inserted (coming into force in accordance with art. 1(2) of the amending S.I.) by The Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 (S.I. 2016/224), art. 4

620

Word in Sch. 1 para. 12 substituted (S.) (4.10.2018) by Islands (Scotland) Act 2018 (asp 12), ss. 18(1)(c)(i), 31(2); S.S.I. 2018/282, reg. 2

621

Sch. 1 para. 5 and cross-heading omitted (31.10.2012) by virtue of Scotland Act 2012 (c. 11), s. 44(5), Sch. 1 para. 3; S.I. 2012/2516, art. 2(f)

624

Words in Sch. 5 Pt. II s. F1 substituted (5.9.2016) by Scotland Act 2016 (c. 11) , ss. 23(3) , 72(4)(b) ; S.I. 2016/759 , reg. 3(b)(ii) (with saving in S.I. 2016/761 , art. 2 )

625

Pt. IV omitted (1.7.2012 with effect in accordance with s. 44(3)(a) of the amending Act) ) by virtue of Scotland Act 2012 (c. 11), ss. 25(2), 44(2)(b), (3)(a); S.I. 2015/2000, art. 2

627

Sch. 1 para. 3 cross-heading substituted (14.5.2021) by Scottish Elections (Reform) Act 2020 (asp 12), s. 35, sch. para. 3(8); S.S.I. 2021/124, reg. 2, sch.

628

S. 2(3)-(5ZA) excluded (30.1.2021) by Scottish General Election (Coronavirus) Act 2021 (asp 5), ss. 2, 15 (with s. 12)

629

S. 7(1) applied (with modifications) by S.S.I. 2015/425, sch. 2 rule 74A(3) (as inserted (S.) (11.12.2020) by The Scottish Parliament (Elections etc.) (Miscellaneous Amendments) Order 2020 (S.S.I. 2020/426), arts. 1(1), 15(6) (with art. 1(2)))

630

S. 80F(1)(a)-(c) and words substituted for words in s. 80F(1) (24.7.2018) by Wales Act 2014 (c. 29), ss. 11(8)(a), 29(4); S.I. 2018/892, art. 4 (with art. 7)

631

S. 39(4A)-(7) substituted (3.7.2012) for s. 39(5)-(7) by Scotland Act 2012 (c. 11), ss. 7(2), 44(5) (with s. 7(3)); S.I. 2012/1710, art. 2(c)

632

Words in Sch. 7 para. 1 inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 23(6), 44(2)(b)

633
634

Sch. 5 Pt. II Section J1 omitted (23.5.2016) by virtue of Scotland Act 2016 (c. 11) , ss. 53 , 72(7)

635

S. 90C and cross-heading inserted (23.5.2016) by Scotland Act 2016 (c. 11), ss. 61, 72(7)

637

Words in Sch. 5 Pt. II Section B9 inserted (23.5.2016) by Scotland Act 2016 (c. 11), ss. 52(1), 72(7) (with s. 52(6))

639

Words in s. 36(6) substituted (18.5.2017) by Scotland Act 2016 (c. 11), ss. 11(19)(b), 72(4)(a); S.I. 2017/608, reg. 2(1)(i)

640

Pt. 4A Ch. 4 inserted (1.7.2012 with effect in accordance with s. 44(3)(c) of the amending Act) by Scotland Act 2012 (c. 11), ss. 30(1), 44(2)(b), (3)(c); S.I. 2015/638, art 2.

641

Ss. 12, 12A substituted (18.5.2017) by Scotland Act 2016 (c. 11), ss. 4(1), 72(4)(a); S.I. 2017/608, reg. 2(1)(b)

643

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(2)(b); S.S.I. 2021/124, reg. 2, sch.

644

Sch. 4 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)

645
648

S. 30(5)(6) inserted (3.7.2012) by Scotland Act 2012 (c. 11), ss. 9(1), 44(5); S.I. 2012/1710, art. 2(d)

649

Word in s. 80D(1) substituted (17.2.2015) by Wales Act 2014 (c. 29), ss. 11(3)(a), 29(2)(b), 29(3)

651

Words in Sch. 7 para. 1 inserted (31.10.2012) by Scotland Act 2012 (c. 11), ss. 39(4), 44(5); S.I. 2012/2516, art. 2(e)

652

Sum in s. 67(3A) substituted (1.4.2017) by Scotland Act 2016 (c. 11), ss. 20(7), 72(5); S.I. 2016/1178, reg. 2(a)

653

S. 117 applied (with modifications) (E.W.S.) (9.2.2018) by The Scotland Act 1998 (Insolvency Functions) Order 2018 (S.I. 2018/174), arts. 1(1), 3

658
659

Words in s. 80D(3)(a) substituted (17.2.2015) by Wales Act 2014 (c. 29), ss. 11(4), 29(2)(b), 29(3)

663

Words in Sch. 1 para. 6(1) substituted (18.5.2017) by Scotland Act 2016 (c. 11), ss. 8(3), 72(4)(a); S.I. 2017/608, reg. 2(1)(f)

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