Scotland Act 2012

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.

SCHEDULE 4

1

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 definition of “the Scottish Environment Protection Agency”;

• (b) in subsection (2A) (definition of local authority) omit paragraph (f).

Administration of elections

Supplementary and transitional provision about elections

Presiding Officer and deputies

Bills: statements as to legislative competence

Constituencies, regions and regional members

The Scottish Government

Time limit for human rights actions against Scottish Ministers etc

Power to vary retrospective decisions about non-legislative acts

Trust member for Scotland

Power to prescribe drink-driving limits

Speed limits

Speed limits

Taxation: introductory

Taxation: introductory

Amendments relating to the Commissioners for Revenue and Customs

Borrowing by the Scottish Ministers

Borrowing by the Scottish Ministers

Reports on the implementation and operation of this Part

Reports on the implementation and operation of this Part

Convention rights and EU law: role of Advocate General in relation to criminal proceedings

References of compatibility issues to the High Court or Supreme Court

References of compatibility issues to the High Court or Supreme Court

Convention rights and EU law: criminal appeals to the Supreme Court

Review and power to amend sections 34 to 37

Functions remaining with Boundary Commission for Scotland

Provision for constituencies and regions

Reference to “local authority areas”

Finance Act 1931

Finance Act 2003

Finance Act 2004

Finance (No. 2) Act 2005

Finance Act 2006

Finance Act 2009

Public Finance and Accountability (Scotland) Act 2000 (asp 1)

Editorial notes

[^c2130479]: S. 25(1)-(6) in force at 1.7.2012, see s. 44(2)(b)(3)(a)(4)(a).

[^key-abdcde4cf4182b4e72a946a8a853a65b]: S. 4 in force at 3.7.2012 by S.I. 2012/1710, art. 2(a)

[^key-ab24aa15c73414cf8051d46b017dd7b8]: S. 5 in force at 3.7.2012 by S.I. 2012/1710, art. 2(b)

[^key-06e1ddddb6cdf0f6404d36dacf72f1cc]: S. 7 in force at 3.7.2012 by S.I. 2012/1710, art. 2(c)

[^key-2f485adae98c0cc1cc40a62c16d8bb4e]: S. 9 in force at 3.7.2012 by S.I. 2012/1710, art. 2(d)

[^key-ba7ff41275ac0e330a965598552147f7]: S. 10 in force at 3.7.2012 by S.I. 2012/1710, art. 2(e)

[^key-a6de5fa33c09f43d876a7c059aba2a9a]: S. 12 in force at 3.7.2012 by S.I. 2012/1710, art. 2(f)

[^key-d81d03cfffdfbc7d55147923801b8f21]: S. 14 in force at 3.7.2012 by S.I. 2012/1710, art. 2(g)

[^key-c2f3044ed06eb8d6b9a0a3623a5e9cb8]: S. 15 in force at 3.7.2012 by S.I. 2012/1710, art. 2(h)

[^key-5e277d2ce09a60877527f4a77a07545f]: S. 20 in force at 3.7.2012 by S.I. 2012/1710, art. 2(j)

[^key-e6dfa0b4213014e6aa7f6c537ea840ce]: S. 21 in force at 3.7.2012 by S.I. 2012/1710, art. 2(k)

[^key-8a103ee2b2a6145dd6cc8abfd05d7543]: S. 22 in force at 3.7.2012 by S.I. 2012/1710, art. 2(l)

[^key-5349f148ce6a3ca9fdb2d344421995a2]: S. 6 in force at 15.10.2012 by S.I. 2012/1710, art. 3

[^key-1c70198f6cca244cb1b25cc1140cb09d]: S. 8 in force at 31.10.2012 by S.I. 2012/2516, art. 2(a)

[^key-d6e3b73e38b3524aabb7ac430c7b75bc]: S. 13 in force at 31.10.2012 by S.I. 2012/2516, art. 2(b)

[^key-6c00bb590c2bf7f13df7d6df7bd5ee6c]: S. 17 in force at 31.10.2012 by S.I. 2012/2516, art. 2(c)

[^key-c94092c0ee180739dbfcaad858d8a07d]: S. 19 in force at 31.10.2012 by S.I. 2012/2516, art. 2(d)

[^key-15299b159b8db9f91fc4553ac546dd3b]: S. 39 in force at 31.10.2012 by S.I. 2012/2516, art. 2(e)

[^key-338857760d0501628f6ce5c402e02a73]: Sch. 1 para. 1 in force at 31.10.2012 by S.I. 2012/2516, art. 2(f)

[^key-67f369ffe2f6c38e87aca9ef80c0f657]: Sch. 1 para. 2 in force at 31.10.2012 by S.I. 2012/2516, art. 2(f)

[^key-5617542804e46dcfc0cc6413daaaed1e]: Sch. 1 para. 3 in force at 31.10.2012 by S.I. 2012/2516, art. 2(f)

[^key-15f0d40392194f76dd0e95ac221a7d2f]: Sch. 1 para. 4 in force at 31.10.2012 by S.I. 2012/2516, art. 2(f)

[^key-a2da8daeb8c79a19e5c85965c5e011c2]: Sch. 1 para. 5 in force at 31.10.2012 by S.I. 2012/2516, art. 2(f)

[^key-d041af267911e6fd80d0532054e02814]: Sch. 1 para. 6 in force at 31.10.2012 by S.I. 2012/2516, art. 2(f)

[^key-4526d0bc8764049890035d215ed0c15c]: Sch. 1 para. 7 in force at 31.10.2012 by S.I. 2012/2516, art. 2(f)

[^key-91845a0e3e7e5912bbdb43f0ea4e56f0]: Sch. 1 para. 8 in force at 31.10.2012 by S.I. 2012/2516, art. 2(f)

[^key-5f71f80733909918d52d5e601f48bb0f]: Sch. 1 para. 9 in force at 31.10.2012 by S.I. 2012/2516, art. 2(f)

[^key-6599890a81489d380aba12b75402786b]: Sch. 1 para. 10 in force at 31.10.2012 by S.I. 2012/2516, art. 2(f)

[^key-16fcc25084cb486d6dc2a3712ed8fef3]: S. 34 in force at 22.4.2013 by S.I. 2013/6, art. 2(a)

[^key-c2d1cf3894000c48135452567190fdee]: S. 35 in force at 22.4.2013 by S.I. 2013/6, art. 2(b)

[^key-782894a15e1bfda07a36b4d3a5362f68]: S. 36 in force at 22.4.2013 by S.I. 2013/6, art. 2(c)

[^key-92e340196368b077db5b982b9f2e15d9]: S. 37 in force at 22.4.2013 by S.I. 2013/6, art. 2(d)

[^key-d47b2ea279b3af06c9a44193fb320cba]: S. 38 in force at 22.4.2013 by S.I. 2013/6, art. 2(e)

[^key-f37c1e093211cc73f4f0582921497f83]: Sch. 3 para. 27(9) repealed (17.7.2013) by Finance Act 2013 (c. 29), Sch. 41 para. 7(2)(b)

[^key-82d3dbc750c991c20050fa0fc1f17b53]: S. 18 in force at 1.8.2013 by S.I. 2012/2516, art. 3

[^key-54d285cd28a305913f69651bdcd42d7e]: S. 26 omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 38 para. 17(a)

[^key-14c2aec2d3f326853b5ad77a0834b7a8]: Sch. 2 para. 1(2)(a) (b) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 38 para. 17(b)

[^key-f976632611c4acce74db4b0a012c023d]: Sch. 2 para. 1(4) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 38 para. 17(c)

[^key-58b0f56d52a6376155d5f8d45a1d9964]: S. 32 in force at 12.12.2014 by S.I. 2014/3250, art. 2

[^key-f0970aa9e1e35bdbb531f9658a43cfb2]: S. 24(4)(5) omitted (1.1.2015) by virtue of The Revenue Scotland and Tax Powers Act 2014 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3294), arts. 1(2), 4(2)

[^key-189ff2b2ee72d2fcfff2bf405e59f910]: Sch. 3 para. 31(4) omitted (with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of Wales Act 2014 (c. 29), s. 29(2)(b)(3), Sch. 2 para. 16

[^key-4b6dd426811a3047705cdd5183102fa8]: S. 29 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-4274c8eece1c8f61becb2fd9ee2c96bb]: S. 31 has effect as specified by The Scotland Act 2012, Section 31 (Disapplication of UK Landfill Tax) (Appointed Day) Order 2015 (S.I. 2015/638), art. 2

[^key-875d7f12364b5865eb1e9cb7e93ae174]: Sch. 3 para. 30 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-7f0a1d0df186c602768307a04dab7778]: Sch. 3 para. 28 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-da4bd4f94cebe0cd3cec4c781d26fdd8]: Sch. 3 para. 3 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-a379d8c96a438ee7f6b00154687906fc]: Sch. 3 para. 4 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-bb0b24c980d567c39da69cd750b50cc1]: Sch. 3 para. 5 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-f33624f764fec7ca6f76ee8ffba5c25d]: Sch. 3 para. 6 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-5cd76cc1c19a707e93e934b57faf930f]: Sch. 3 para. 7 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-8f5eeb7bd9f4cf6ed84de0c0f9def9e6]: Sch. 3 para. 8 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-599dcee4fe888fd0cff7e61b798c799b]: Sch. 3 para. 9 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-65b81c949ae3c8862daf1868cdc5ae17]: Sch. 3 para. 10 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-bb569e4c881d6c5ab2cf2e94271909a2]: Sch. 3 para. 11 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-e3aa0b68bdd3e82563902d0c8f060434]: Sch. 3 para. 12 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-e90d44d5c23655bc998a3180c261d823]: Sch. 3 para. 13 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-b1f86a56069aa0366b0d022230189809]: Sch. 3 para. 14 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-3063a8a569ef1980f520b81945b70bd6]: Sch. 3 para. 15 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-4342985863dff7b1023dc042a91d2304]: Sch. 3 para. 16 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-502f53c4db2597827518ca16b8dfe538]: Sch. 3 para. 17 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-1715db058baee111afb4114210f878a0]: Sch. 3 para. 18 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-7109fb81252cd695130bd21e409b5068]: Sch. 3 para. 19 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-eeacc306934d95deb183a73bf0b95bbd]: Sch. 3 para. 20 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-d6d84fe1fd758f175be13beb4b282897]: Sch. 3 para. 21 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-8ed7cf988488fc1d52b7768a9eb799ef]: Sch. 3 para. 22 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-46aeeba7cb885bd2e9f197decc650f9f]: Sch. 3 para. 23 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-a2b3e3c9fbfdb98033e506f6277487ef]: Sch. 3 para. 24 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-101a907741b72b7680085af2a83ee68a]: Sch. 3 para. 25 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-b5a2852f08c727cb028910e2067ccf80]: Sch. 3 para. 26 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-9d4bfaf91c5e12e3dfc79ac48a15fdfe]: Sch. 3 para. 27 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-1dcfeb661541bbd53568b1f5f840d335]: Sch. 3 para. 32 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-7c2490a79fef4e19d480b9916f88346b]: Sch. 3 para. 31 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-f18d96dfc3ce16e0f465c0dd1ad930f9]: Sch. 3 para. 29 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-5edf16e7f32fcbab6f8ed58257fd4e01]: Sch. 3 para. 1 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2

[^key-b6046e5c1a8dec20e629442e6caf5dfc]: S. 20(2)-(4) omitted (10.4.2015) by virtue of Deregulation Act 2015 (c. 20), s. 115(7), Sch. 11 para. 1(5); S.I. 2015/994, art. 4

[^key-e24eb5e331fb8f18e630241a7457132f]: S. 1 in force at 1.7.2015 by S.I. 2015/682, art. 2(a)

[^key-86644d52acc8165d3fdaaa2579e848a2]: S. 3 in force at 1.7.2015 by S.I. 2015/682, art. 2(b)

[^key-38438fc1c7d2e7e180860da30370fb6c]: S. 25(2)(4) has effect (as regards the appointed tax year) as specified by The Scotland Act 2012, Section 25 (Appointed Years) Order 2015 (S.I. 2015/2000), art. 2

[^key-e4b983cb610658a1b2b8e79962eed74e]: S. 25(3)(5) has effect (as regards the appointed tax year) as specified by The Scotland Act 2012, Section 25 (Appointed Years) Order 2015 (S.I. 2015/2000), art. 3

[^key-37bfb3b820f276c1047663884445ced4]: S. 18 omitted (coming into force in accordance with s. 72(2) of the amending Act (1.4.2017)) by virtue of Scotland Act 2016 (c. 11), ss. 36(15), 72(2); S.I. 2017/524, paras. 1, 3)

[^key-877bb11c811a8c4d4bddd88239150a17]: S. 17(4)-(6) repealed (23.5.2016) by Scotland Act 2016 (c. 11), ss. 54(2), 72(7)

[^key-0b48723b719f63acc553f47551eb375f]: S. 16 ceased to have effect (27.4.2017) by virtue of Digital Economy Act 2017 (c. 30), ss. 88(7)(c), 118(1)

[^key-05c1f6a8ef2f13500c0f60b2e22e14c0]: S. 2 omitted (18.5.2017) by virtue of Scotland Act 2016 (c. 11), ss. 10(6), 72(4)(a); S.I. 2017/608, reg. 2(1)(h)

References of compatibility issues to the High Court or Supreme Court

Convention rights and EU law: criminal appeals to the Supreme Court

Review and power to amend sections 34 to 37

Scottish tax on disposals to landfill

Convention rights and EU law: role of Advocate General in relation to criminal proceedings

References of compatibility issues to the High Court or Supreme Court

Time limits for appeals on devolution issues in criminal proceedings

Taxation: introductory

Amendments relating to the Commissioners for Revenue and Customs

Income tax for Scottish taxpayers

Time limits for appeals on devolution issues in criminal proceedings

Speed limits: supplementary

Speed limits: supplementary

Amendments relating to the Commissioners for Revenue and Customs

Scottish rate of income tax

Scottish rate of income tax

Time limits for appeals on devolution issues in criminal proceedings

Exercise of functions relating to Seirbheis nam Meadhanan Gàidhlig

Power to prescribe drink-driving limits

Amendments relating to the Commissioners for Revenue and Customs

Time limits for appeals on devolution issues in criminal proceedings