(1) Scottish legislation shall provide—
(a) for proper accounts to be prepared by the Scottish Ministers, by the Lord Advocate and by other persons to whom sums are paid out of the Scottish Consolidated Fund, of their expenditure and receipts,
(b) for the Scottish Ministers to prepare an account of payments into and out of the Fund,
(c) for the Auditor General for Scotland to exercise, or ensure the exercise by other persons of, the functions mentioned in subsection (2),
(d) for access by persons exercising those functions to such documents as they may reasonably require,
(e) for members of the staff of the Scottish Administration designated for the purpose to be answerable to the Parliament in respect of the expenditure and receipts of each part of the Scottish Administration, and
(f) for the publication of parliamentary accounts and of reports on such accounts and for the laying of such accounts and reports before the Parliament.
(2) The functions referred to in subsection (1)(c) are—
(a) issuing credits for the payment of sums out of the Fund,
(b) examining parliamentary accounts (which includes determining whether sums paid out of the Fund have been paid out and applied in accordance with section 65), and certifying and reporting on them,
(c) carrying out examinations into the economy, efficiency and effectiveness with which the Scottish Ministers and the Lord Advocate have used their resources in discharging their functions, and
(d) carrying out examinations into the economy, efficiency and effectiveness with which other persons determined under Scottish legislation to whom sums are paid out of the Fund have used those sums in discharging their functions.
(3) Standing orders shall provide for the consideration by the Parliament of accounts and reports laid before it in pursuance of subsection (1)(f).
(4) Scottish legislation may make further provision for the purpose of ensuring that persons who receive sums derived from the Fund are accountable including, in particular, provision for any person to whom subsection (1)(a) does not apply to be accountable for his expenditure and receipts in respect of functions for which he receives sums derived from the Fund.
(5) Persons (other than the Auditor General for Scotland) charged with the exercise of any function mentioned in subsection (2) or other like function conferred by Scottish legislation shall not, in the exercise of that or any ancillary function, be subject to the direction or control of any member of the Scottish Government or of the Parliament.
(6) Scottish legislation may not require any cross-border public authority to prepare accounts if any other legislation requires—
(a) the authority to prepare accounts of its expenditure and receipts, and
(b) the accounts to be examined, certified and reported on by the Auditor General for Scotland, the Comptroller and Auditor General or a person appointed by either of them.
(7) Subsection (2)(b) does not apply to accounts prepared by the Auditor General for Scotland.
(8) This section does not require Scottish legislation to impose any requirement which is imposed by any other legislation.
(9) In this section—
“parliamentary accounts” means—
any accounts prepared in pursuance of subsection (1)(a) or (b), and
any accounts referred to in subsection (6) which are required to be examined, certified and reported on by the Auditor General for Scotland or any person appointed by him,
“Scottish legislation” means provision made by or under an Act of the Scottish Parliament and “other legislation” means provision made by any other enactment.
(1) Subsections (2) to (4) apply where—
(a) power to lend money under a provision of a pre-commencement enactment was exercised by the Secretary of State,
(b) the sums required by him for the exercise of the power were issued by the Treasury out of the National Loans Fund, and
(c) the power is exercisable by the Scottish Ministers by virtue of section 53, or would have been so exercisable but for the repeal of the pre-commencement enactment.
(2) Any amount payable by way of repayment of or interest on the loan shall be paid to the Scottish Ministers and into the Scottish Consolidated Fund (instead of to the Secretary of State and into the National Loans Fund).
(3) Amounts equal to those which are to be received by the Scottish Ministers in repayment of principal shall be treated as being amounts of advances made on the commencement of this section to the Scottish Ministers by the Secretary of State.
(4) Such advances shall be repaid to the Secretary of State at such times and by such methods, and interest on them shall be paid to him at such rates and at such times, as the Treasury may from time to time determine.
(5) Subsection (6) applies to any amount outstanding immediately before the commencement of this subsection in respect of the principal of the sum treated by virtue of section 2(3) of the Government Trading Funds Act 1973 as issued to the Registers of Scotland Executive Agency Trading Fund on the day on which the order establishing that fund came into force (“the issue date”).
(6) The Secretary of State may, with the agreement of the Treasury, by order provide—
(a) for the amount to be treated as an advance made by him to the Scottish Ministers on the issue date, and
(b) for the advance to be repaid to him at such times and by such methods, and for interest on the advance to be paid to him at such rates and at such times, as were determined by the Treasury under section 2B(3) of that Act in respect of the sum referred to in subsection (5).
(7) Sums required to be paid under subsection (4) or (6) shall be charged on the Scottish Consolidated Fund.
(8) Sums received under subsection (4) or (6) shall be paid into the National Loans Fund.
The Secretary of State shall, for each financial year—
(a) prepare, in such form and manner as the Treasury may direct, an account of sums paid and received by him under sections 66, 67 and 71, and
(b) send the account to the Comptroller and Auditor General not later than the end of November in the following financial year,
and the Comptroller and Auditor General shall examine, certify and report on the account and shall lay copies of it and of his report before each House of Parliament.
(1) In this Part—
(a) Chapter 2 confers on the Scottish Parliament power to set a rate or rates of income tax to be paid by Scottish taxpayers, and
(b) The remaining Chapters specify the taxes about which the Scottish Parliament may make provision in the exercise of the power conferred by section 28(1).
(2) The power to make provision about a devolved tax is subject to the restrictions imposed by—
(a) subsection (3), and
(b) the other provisions of this Part.
(3) A devolved tax may not be imposed where to do so would be incompatible with any international obligations.
(4) In this Act “devolved tax” means a tax specified in this Part as a devolved tax.
(1) Her Majesty may by Order in Council amend this Part so as to—
(a) specify, as an additional devolved tax, a tax of any description, or
(b) make any other modifications of the provisions relating to devolved taxes which She considers necessary or expedient.
(2) An Order in Council under this section may also make such modifications of—
(a) any enactment or prerogative instrument (including any enactment comprised in or made under this Act), or
(b) any other instrument or document,
as Her Majesty considers necessary or expedient in connection with other provision made by the Order.
80C Power to set Scottish rates for Scottish taxpayers
(1) The Scottish Parliament may by resolution (a “Scottish rate resolution”) set the Scottish basic rate, and any other rates, for the purposes of section 11A of the Income Tax Act 2007 (which provides for the income of Scottish taxpayers which is charged at those rates).
(2A) Where a Scottish rate resolution sets more than one rate it must also set limits or make other provision to enable it to be ascertained, for the purposes of that section, which rates apply in relation to a Scottish taxpayer.
(2B) A Scottish rate resolution—
(a) may provide for the rates applicable in relation to property income to be different from the rates applicable in relation to other income, but
(b) may not provide for different rates to apply in relation to different types of other income.
(2BA) But Scottish rates applicable in relation to property income must set the same limits or make the same other provision enabling those rates to be ascertained as are set or made in relation to rates applicable in relation to income other than property income.
(2C) In this Chapter a “Scottish rate” means a rate set by a Scottish rate resolution.
(3) A Scottish rate resolution applies—
(a) for only one tax year, and
(b) for the whole of that year.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) A Scottish rate must be a whole number or half a whole number , or zero.
(6) A Scottish rate resolution—
(a) must specify the tax year for which it applies,
(b) must be made before the start of that tax year, and
(c) must not be made more than 12 months before the start of that year.
(7) If a Scottish rate resolution is cancelled before the start of the tax year for which it is to apply—
(a) the Income Tax Acts have effect for that year as if the resolution had never been passed, and
(b) the resolution may be replaced by another Scottish rate resolution.
(8) Standing orders must provide that only a member of the Scottish Government may move a motion for a Scottish rate resolution.
(1) For any tax year, a Scottish taxpayer is an individual (T)—
(a) who is resident in the UK for income tax purposes for that year (see Schedule 45 to the Finance Act 2013), and
(b) who, for that year, meets condition A, B or C.
(2) T meets condition A if T has a close connection with Scotland (see section 80E).
(3) T meets condition B if—
(a) T does not have a close connection with England, Wales or Northern Ireland (see section 80E), and
(b) T spends more days of that year in Scotland than in any other part of the UK (see section 80F).
(4) T meets condition C if, for the whole or any part of the year, T is—
(a) a member of Parliament for a constituency in Scotland, or
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) a member of the Scottish Parliament.
(4A) Subsection (1) does not apply if T is a Welsh parliamentarian for the whole or any part of the year (see section 80DA).
(4B) For the purposes of subsection (4A) and section 80DA, T is a Welsh parliamentarian if T is a member as described in paragraph (a) or (c) of section 116E(4) of the Government of Wales Act 2006 (definition of a Welsh taxpayer).
(5) In this Chapter “the UK” means the United Kingdom.
(1) An individual (T) who is a Welsh parliamentarian for the whole or any part of a tax year is a Scottish taxpayer for that tax year if—
(a) T is resident in the UK for income tax purposes for that year (see Schedule 45 to the Finance Act 2013),
(b) T meets condition C in section 80D for that year, and
(c) T meets either of the following conditions for that year.
(2) T meets the first condition if—
(a) the number of days in that year on which T is a member as described in paragraph (a) or (c) of section 80D(4), exceeds
(b) the number of days in that year on which T is a Welsh parliamentarian.
(3) T meets the second condition if—
(a) the number of days in that year mentioned in paragraphs (a) and (b) of subsection (2) are the same, and
(b) T meets condition A or B in section 80D for that year.
80E Close connection with Scotland or another part of the UK
(1) To find whether, for any year, T has a close connection with any part of the UK see—
(a) subsection (2) (where T has only one place of residence in the UK), or
(b) subsection (3) (where T has 2 or more places of residence in the UK).
(2) T has a close connection with a part of the UK if in that year—
(a) T has only one place of residence in the UK,
(b) that place of residence is in that part of the UK, and
(c) for at least part of the year, T lives at that place.
(3) T has a close connection with a part of the UK if in that year—
(a) T has 2 or more places of residence in the UK,
(b) for at least part of the year, T's main place of residence in the UK is in that part of the UK,
(c) the times in the year when T's main place of residence is in that part of the UK comprise (in aggregate) more of the year than the times when T's main place of residence is in each other part of the UK (considered separately), and
(d) for at least part of the year, T lives at a place of residence in that part of the UK.
(4) In this section “place” includes a place on board a vessel or other means of transport.
80F Days spent in Scotland or another part of the UK
(1) T spends more days of a year in Scotland than in any other part of the UK if (and only if) the number of days in the year on which T is in Scotland at the end of the day exceeds each of the following—
(a) the number of days in the year on which T is in England at the end of the day;
(b) the number of days in the year on which T is in Wales at the end of the day;
(c) the number of days in the year on which T is in Northern Ireland at the end of the day.
(2) T is treated as not being in the UK at the end of a day if—
(a) on that day T arrives in the UK as a passenger,
(b) T departs from the UK on the next day, and
(c) during the time between arrival and departure T does not engage in activities which are to a substantial extent unrelated to T's passage through the UK.
(1) The Treasury may by order modify section 11A of the Income Tax Act 2007 (income charged at Scottish rates) for the purpose of altering—
(a) the definition of the income which is charged to income tax at Scottish rates, or
(b) the application of the section in relation to a particular class of income which is so charged.
(1A) The Treasury may by order modify any enactment so as to make any provision that they consider necessary or expedient in consequence of or in connection with—
(a) the powers of the Parliament under section 80C;
(b) a Scottish rate resolution.
(1B) If the Treasury consider it necessary or expedient to do so, they may by order provide that—
(a) provision made by a Scottish rate resolution for a tax year,
(b) the absence of particular provision in a Scottish rate resolution for a tax year, or
(c) the absence of a Scottish rate resolution for a tax year,
does not require any change in the amounts repayable or deductible under PAYE regulations between the beginning of that year and such later date as may be specified in the order.
(2) The Treasury may by order make such modifications of any enactment as they consider necessary or expedient in consequence of or in connection with an order under subsection (1), (1A) or (1B)
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) An order under this section may, to the extent that the Treasury consider it to be appropriate, take effect retrospectively from the beginning of the tax year in which the order is made.
(5) The power under subsection (1) does not include power to provide that any income which is—
(a) savings income, or
(b) dividend income which would otherwise be charged to income tax at a rate provided for under section 13 of the Income Tax Act 2007,
is income which is charged to income tax at a rate provided for under section 11A of that Act.
The Scottish Ministers may reimburse any Minister of the Crown or government department for administrative expenses incurred by virtue of this Chapter at any time after the passing of the Scotland Act 2012 by the Minister or department.
80HA Report by the Comptroller and Auditor General
(1) The Comptroller and Auditor General must for each financial year prepare a report on the matters set out in subsection (2).
(2) Those matters are—
(a) the adequacy of any of HMRC 's rules and procedures put in place, in consequence of the Scottish rate provisions, for the purpose of ensuring the proper assessment and collection of income tax charged at rates determined under those provisions,
(b) whether the rules and procedures described in paragraph (a) are being complied with,
(c) the correctness of the sums brought to account by HMRC which relate to income tax which is attributable to a Scottish rate resolution, and
(d) the accuracy and fairness of the amounts which are reimbursed to HMRC under section 80H (having been identified by it as administrative expenses incurred as a result of the charging of income tax as mentioned in paragraph (a)).
(3) The “Scottish rate provisions” are—
(a) any provision made by or under this Chapter, and
(b) any provision made by or under the Income Tax Acts relating to a Scottish rate.
(4) A report under this section may also include an assessment of the economy, efficiency and effectiveness with which HMRC has used its resources in carrying out relevant functions.
(5) “Relevant functions” are functions of HMRC in the performance of which HMRC incurs administrative expenses which are reimbursed to HMRC under section 80H (having been identified by it as administrative expenses incurred as a result of the charging of income tax as mentioned in subsection (2)(a)).
(6) HMRC must give the Comptroller and Auditor General such information as the Comptroller and Auditor General may reasonably require for the purposes of preparing a report under this section.
(7) A report prepared under this section must be laid before the Scottish Parliament not later than 31 January of the financial year following that to which the report relates.
(8) In this section “HMRC” means Her Majesty's Revenue and Customs.
80I Tax on transactions involving interests in land
(1) A tax charged on any of the following transactions is a devolved tax—
(a) the acquisition of an estate, interest, right or power in or over land in Scotland;
(b) the acquisition of the benefit of an obligation, restriction or condition affecting the value of any such estate, interest, right or power.
(2) The tax may be chargeable—
(a) whether or not there is any instrument effecting the transaction,
(b) if there is such an instrument, regardless of where it is executed, and
(c) regardless of where any party to the transaction is or is resident.
(1) Tax may not be imposed under section 80I on so much of a transaction as relates to land below mean low water mark.
(2) The following persons are not to be liable to pay a tax imposed under section 80I—
Government
A Minister of the Crown
The Scottish Ministers
A Northern Ireland department
The Welsh Ministers, the First Minister for Wales and the Counsel General to the Welsh Assembly Government
Parliament etc
The Corporate Officer of the House of Lords
The Corporate Officer of the House of Commons
The Scottish Parliamentary Corporate Body
The Northern Ireland Assembly Commission
The National Assembly for Wales Commission
The National Assembly for Wales.
(1) A tax charged on disposals to landfill made in Scotland is a devolved tax.
(2) A disposal is a disposal to landfill if—
(a) it is a disposal of material as waste, and
(b) it is made by way of landfill.
(1) A tax which is charged on aggregate when it is subjected to commercial exploitation in Scotland is a devolved tax.
(2) The tax must not be chargeable when aggregate is subjected to commercial exploitation for fuel.
(3) Aggregate is subjected to commercial exploitation for fuel—
(a) when the aggregate is used as fuel;
(b) when the aggregate is subjected to commercial exploitation for the purpose of extracting or producing anything capable of being used as fuel;
(c) when the aggregate becomes subject to an agreement to use it as mentioned in paragraph (a) or to subject it to commercial exploitation as mentioned in paragraph (b).
(1) A tax to which subsection (2) applies is a devolved tax.
(2) This subsection applies to taxes on the owners, occupiers or users of wild fisheries, or on the owners or occupiers of the right to fish in wild fisheries, to fund expenditure in respect of—
(a) the conservation of freshwater fish and their habitats, or
(b) the management or regulation of wild fisheries.
(3) For the purposes of subsection (2)—
“freshwater fish” includes fish that migrate between freshwater and other waters;
“wild fishery” means a fishery for freshwater fish, within the limit of 5 kilometres seaward from mean low water springs, that is not a fish farm;
“fish farm”—
means a pond, stew, hatchery or other place used for keeping, with a view to their sale or to their transfer to other waters (including another fish farm), live fish, live eggs of fish, or foodstuff of fish, and
includes any buildings used in connection with a place mentioned in paragraph (a) and the banks and margins of any water in such a place.
80O Tax in connection with building control approval etc
(1) A tax to which subsection (2) applies is a devolved tax.
(2) This subsection applies to a tax charged, for the purpose of meeting any building safety expenditure, in respect of—
(a) an application made in connection with the building control process,
(b) the issuing or submission of a document in connection with the building control process, or
(c) the taking of any other step in connection with the building control process.
(3) In subsection (2), “building safety expenditure” means expenditure incurred (whether before or after the coming into force of this section) for the purposes of improving the safety of persons in or about buildings in Scotland.
(4) For the purposes of subsection (2), a thing is done in connection with the building control process if it is done in connection with ensuring that the design, construction, demolition or conversion of a relevant building or proposed relevant building complies with a statutory requirement that is designed to secure the safety of persons in or about buildings in Scotland.
(5) In this section—
“relevant building” means a building in Scotland consisting of or containing—
one or more dwellings, or
other accommodation,
(and “accommodation” here includes temporary accommodation, for example in a hotel or hospital);
“statutory requirement” means a requirement imposed by or under an Act of Parliament or an Act of the Scottish Parliament.
81 Remuneration of members of the Parliament and Government.
(1) The Parliament shall make provision for the payment of salaries to members of the Parliament and members of the Scottish Government.
(2) The Parliament may make provision for the payment of allowances to members of the Parliament or members of the Scottish Government.
(3) The Parliament may make provision for the payment of pensions, gratuities or allowances to, or in respect of, any person who—
(a) has ceased to be a member of the Parliament or the Scottish Government, or
(b) has ceased to hold such office, employment or other post in connection with the Parliament or the Scottish Government as the Parliament may determine but continues to be a member of the Parliament or the Scottish Government.
(4) Such provision may, in particular, include provision for—
(a) contributions or payments towards provision for such pensions, gratuities or allowances,
(b) the establishment and administration (whether by the Parliamentary corporation or otherwise) of one or more pension schemes.
(5) In this section “provision” includes provision—
(a) by an Act of the Scottish Parliament, or
(b) by a resolution of the Parliament conferring functions on the Parliamentary corporation;
and references to a member of the Scottish Government include a junior Scottish Minister.
82 Limits on salaries of members of the Parliament.
(1) The Parliament shall ensure that the amount of salary payable to a member of the Parliament in accordance with section 81 is reduced if any salary is payable to him—
(za) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(a) pursuant to a resolution (or combination of resolutions) of the House of Lords relating to the remuneration of members of that House, ...
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) The Parliament shall ensure that the amount of salary is reduced—
(a) to a particular proportion of what it would otherwise be or to a particular amount, or
(b) by the amount of any salary payable to the member as mentioned in subsection (1)(a), by a particular proportion of that amount or by some other particular amount.
(2A) The Parliament is to make no payment of salary to a member of the Parliament in accordance with section 81(1) in respect of any period in which the member is or was also a member of the House of Commons.
(2B) Subsection (2A) does not apply to any salary payable to a member of the Parliament under section 81(1) in their capacity as—
(a) the First Minister,
(b) a Minister or junior Scottish Minister,
(c) the Lord Advocate or Solicitor General for Scotland,
(d) the Presiding Officer or a Deputy Presiding Officer.
(2C) The Parliament must ensure that the amount of salary payable to a member of the Parliament in accordance with section 81(1) is reduced by the amount specified in subsection (2D) if remuneration is also payable to the member in respect of the same period under regulations made under section 11(1) of the Local Governance (Scotland) Act 2004 (“the 2004 Act”).
(2D) The amount of the reduction for the purposes of subsection (2C) is the amount specified as payable to a councillor (who is not designated the Leader of the Council, the Civic Head or a senior councillor) by regulations made under section 11(1) of the 2004 Act.
(1) The Parliament shall ensure that information concerning sums paid as salaries, allowances, pensions or gratuities of the kind mentioned in section 81 is published for each financial year.
(2) No payment of salary or allowances of the kind mentioned in section 81(1) or (2) shall be made to a person who is required by section 84 to take an oath unless he has done so.
(3) Subsection (2) does not affect any entitlement to payments in respect of the period before the person concerned took the oath once he has done so.
(4) For the purposes of sections 81 and 82, a person who is a member of the Parliament immediately before the Parliament is dissolved shall be treated—
(a) if he continues to hold office by virtue of section 19(2) or paragraph 1 of Schedule 2, as if he were such a member until the end of the day on which he ceases to hold such office, and
(b) if he does not fall within paragraph (a) but is nominated as a candidate at the subsequent general election, as if he were such a member until the end of the day on which the election is held.
(5) Different provision may be made under section 81 or 82 for different cases.
(1) A person who is returned as a member of the Parliament shall take the oath of allegiance (whether or not he has taken the oath after being returned on a previous occasion or otherwise than as a member of the Parliament).
(2) He shall do so at a meeting of the Parliament and shall not take part in any other proceedings of the Parliament until he has done so.
(3) If he has not done so within the period of two months beginning with the day on which he was returned, or such longer period as the Parliament may have allowed before the end of that period, he shall cease to be a member of the Parliament (so that his seat is vacant).
(4) Each member of the Scottish Government shall on appointment—
(a) take the official oath in the form provided by the Promissory Oaths Act 1868, and
(b) take the oath of allegiance.
(5) Each junior Scottish Minister shall on appointment take the oath of allegiance.
(6) Subsections (4) and (5) do not require a member of the Parliament to take the oath of allegiance again if he has already done so in compliance with his duty as a member.
(7) In this section, references to taking the oath of allegiance are to taking it in the form provided by the Promissory Oaths Act 1868.
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) In Part III of Schedule 1 to the Law Reform (Miscellaneous Provisions) (Scotland) Act 1980 (persons excusable as of right from jury service), after the entries in Group A there is inserted—
Group AB
Scottish Parliament and Scottish Government
(a) members of the Scottish Parliament;
(b) members of the Scottish Government; and
(c) junior Scottish Ministers.
(1) In Schedule 2 to the House of Commons Disqualification Act 1975 (Ministerial offices) and Part III of Schedule 1 to the Ministerial and other Salaries Act 1975 (salaries of the Law Officers), after the entry for the Solicitor General there is inserted—
Advocate General for Scotland
.
(2) The validity of anything done in relation to the Advocate General is not affected by a vacancy in that office.
(3) If that office is vacant or the Advocate General is for any reason unable to act, his functions shall be exercisable by such other Minister of the Crown as the Prime Minister may determine in writing.
88 Cross-border public authorities: initial status.
(1) Sections 53 and 118 to 121 shall not apply in relation to any function which is specifically exercisable in relation to a cross-border public authority; and section 118 shall not apply in relation to any function of such an authority.
(2) A Minister of the Crown shall consult the Scottish Ministers before he exercises, in relation to a cross-border public authority, any specific function—
(a) which relates to any appointment or removal of the cross-border public authority concerned or of any members or office-holders of the cross-border public authority concerned, or
(b) whose exercise might affect Scotland otherwise than wholly in relation to reserved matters.
(3) Any cross-border public authority or other person which is required by a pre-commencement enactment or a prerogative instrument to lay any report relating to a cross-border public authority before Parliament or either House of Parliament shall also lay the report before the Scottish Parliament.
(4) Subsections (1) to (3) are subject to any Order in Council made under section 89.
(5) In this Act “cross-border public authority” means any body, government department, office or office-holder specified in an Order in Council made by Her Majesty under this section.
(6) Such an Order may only specify a body, government department, office or office-holder which (at the time when the Order is made) has, in addition to other functions, functions which are exercisable in or as regards Scotland and do not relate to reserved matters.
(7) In this section—
“office-holder” includes employee or other post-holder,
“report” includes accounts and any statement.
89 Power to adapt etc. cross-border public authorities.
(1) Her Majesty may by Order in Council make such provision in relation to a cross-border public authority as She considers necessary or expedient in consequence of this Act.
(2) Such provision may, in particular, include provision—
(a) modifying any function of a cross-border public authority or of a Minister of the Crown in relation to such an authority,
(b) conferring any function on a cross-border public authority or on a Minister of the Crown or the Scottish Ministers in relation to such an authority,
(c) modifying the constitution of a cross-border public authority,
(d) modifying the application of section 56(4) or 88(1), (2) or (3),
(e) for any function to be exercisable by the Scottish Ministers instead of by a Minister of the Crown, or by the one concurrently with the other, or by both jointly or by either with the agreement of or after consultation with the other,
(f) apportioning any assets or liabilities,
(g) imposing, or enabling the imposition of, any limits or other restrictions in addition to or in substitution for existing limits or restrictions,
(h) providing for sums to be charged on or payable out of, or paid into, the Scottish Consolidated Fund (instead of or in addition to payments into or out of the Consolidated Fund or the National Loans Fund or out of money provided by Parliament),
(i) requiring payments, with or without interest, to a Minister of the Crown or into the Consolidated Fund or National Loans Fund.
(3) No recommendation shall be made to Her Majesty in Council to make an Order under this section unless the cross-border public authority concerned has been consulted.
90 Power to transfer property of cross-border public authorities.
(1) This section applies if an Act of the Scottish Parliament provides for any functions of a cross-border public authority to be no longer exercisable in or as regards Scotland.
(2) Her Majesty may by Order in Council provide—
(a) for the transfer of any property to which this section applies, or
(b) for any person to have such rights or interests in relation to any property to which this section applies as Her Majesty considers appropriate (whether in connection with a transfer or otherwise).
(3) This section applies to property belonging to the cross-border public authority concerned which appears to Her Majesty—
(a) to be held or used wholly or partly for or in connection with the exercise of any of the functions concerned, or
(b) not to be within paragraph (a) but, when last held or used for or in connection with the exercise of any function, to have been so held or used for or in connection with the exercise of any of the functions concerned.
(4) Her Majesty may by Order in Council provide for the transfer of any liabilities—
(a) to which the cross-border public authority concerned is subject, and
(b) which appear to Her Majesty to have been incurred wholly or partly for or in connection with the exercise of any of the functions concerned.
(5) No recommendation shall be made to Her Majesty in Council to make an Order under this section unless the cross-border public authority concerned has been consulted.
(1) A Minister of the Crown must not exercise without the agreement of the Scottish Ministers functions relating to selection for a particular appointment by which—
(a) a person is to become a member of the BBC Trust and hold a Scottish post, or
(b) an existing member of the Trust is to hold a Scottish post.
(2) “Scottish post” means a position, held as a member of the Trust, with specific reference to Scotland.
(1) The Treasury may make a scheme transferring on the transfer date all the existing Scottish functions of the Crown Estate Commissioners (“ the Commissioners ”) to the Scottish Ministers or a person nominated by the Scottish Ministers (“ the transferee ”).
(2) The existing Scottish functions are the Commissioners' functions relating to the part of the Crown Estate that, immediately before the transfer date, consists of—
(a) property, rights or interests in land in Scotland, excluding property, rights or interests mentioned in subsection (3), and
(b) rights in relation to the Scottish zone.
(3) Where immediately before the transfer date part of the Crown Estate consists of property, rights or interests held by a limited partnership registered under the Limited Partnerships Act 1907, subsection (2)(a) excludes—
(a) the property, rights or interests, and
(b) any property, rights or interests in, or in a member of, a partner in the limited partnership.
(4) Functions relating to rights within subsection (2)(b) are to be treated for the purposes of this Act as exercisable in or as regards Scotland.
(5) The property, rights and interests to which the existing Scottish functions relate must continue to be managed on behalf of the Crown.
(6) That does not prevent the disposal of property, rights or interests for the purposes of that management.
(7) Subsection (5) also applies to property, rights or interests acquired in the course of that management (except revenues to which section 1(2) of the Civil List Act 1952 applies).
(8) The property, rights and interests to which subsection (5) applies must be maintained as an estate in land or as estates in land managed separately (with any proportion of cash or investments that seems to the person managing the estate to be required for the discharge of functions relating to its management).
(9) The scheme may specify any property, rights or interests that appear to the Treasury to fall within subsection (2)(a) or (b), without prejudice to the functions transferred by the scheme.
(10) The scheme must provide for the transfer to the transferee of designated rights and liabilities of the Commissioners in connection with the functions transferred.
(11) The scheme must include provision to secure that the employment of any person in Crown employment (within the meaning of section 191 of the Employment Rights Act 1996) is not adversely affected by the transfer.
(12) The scheme must include such provision as the Treasury consider necessary or expedient—
(a) in the interests of defence or national security,
(b) in connection with access to land for the purposes of telecommunications, or with other matters falling within Section C10 in Part 2 of Schedule 5,
(c) for securing that the management of property, rights or interests to which subsection (5) applies does not conflict with the exploitation of resources falling within Section D2 in Part 2 of Schedule 5, or with other reserved matters in connection with their exploitation, and
(d) for securing consistency, in the interests of consumers, in the management of property, rights or interests to which subsection (5) applies and of property, rights or interests to which the Commissioners' functions other than the existing Scottish functions relate, so far as it affects the transmission or distribution of electricity or the provision or use of electricity interconnectors.
(13) Any transfer by the scheme is subject to any provision under subsection (12).
(14) The scheme may include—
(a) incidental, supplemental and transitional provision;
(b) consequential provision, including provision amending an enactment, instrument or other document;
(c) provision conferring or imposing a function on any person including any successor of the transferee;
(d) provision for the creation of new rights or liabilities in relation to the functions transferred.
(15) On the transfer date, the existing Scottish functions and the designated rights and liabilities are transferred and vest in accordance with the scheme.
(16) A certificate by the Treasury that anything specified in the certificate has vested in any person by virtue of the scheme is conclusive evidence for all purposes.
(17) The Treasury may make a scheme under this section only with the agreement of the Scottish Ministers.
(18) The power to make a scheme under this section is exercisable by statutory instrument.
(19) The power to amend the scheme is exercisable so as to provide for an amendment to have effect from the transfer date.
(20) In this section—
“ designated ” means specified in or determined in accordance with the scheme;
“ the transfer date ” means a date specified by the scheme as the date on which the scheme is to have effect.
(1) The Secretary of State must consult the Scottish Ministers before—
(a) establishing a renewable electricity incentive scheme that applies in Scotland, or
(b) amending such a scheme as it relates to Scotland.
(2) Subsection (1) does not apply to amendments that appear to the Secretary of State to be minor or made only for technical or administrative reasons; and the Secretary of State is not to be taken to establish or amend a scheme by exercising a power under a scheme, other than a power that is exercisable subject to any parliamentary procedure.
(3) Subsection (1) does not require the Secretary of State to consult the Scottish Ministers about any levy in connection with a renewable electricity incentive scheme.
(4) In this section a “renewable electricity incentive scheme” means any scheme, whether statutory or otherwise, that provides an incentive to generate, or facilitate the generation of, electricity from sources of energy other than fossil fuel or nuclear fuel. This includes provision made by or under the following so far as they relate to the generation of electricity from sources of energy other than fossil fuel or nuclear fuel—
(a) sections 6 to 26 of the Energy Act 2013 (contracts for difference);
(b) sections 41 to 43 of the Energy Act 2008 (feed-in tariffs for small-scale generation of electricity);
(c) sections 32 to 32Z2 of the Electricity Act 1989 (renewables obligations or certificate purchase obligations).
(5) Where, before the commencement of this section, the Secretary of State has consulted, or is consulting, the Scottish Ministers regarding a renewable electricity incentive scheme, that consultation is to be treated as fulfilling the obligation in subsection (1).
(1) The Parliament shall make provision for the investigation of relevant complaints made to its members in respect of any action taken by or on behalf of—
(a) a member of the Scottish Government in the exercise of functions conferred on the Scottish Ministers, or
(b) any other office-holder in the Scottish Administration.
(2) For the purposes of subsection (1), a complaint is a relevant complaint if it is a complaint of a kind which could be investigated under the Parliamentary Commissioner Act 1967 if it were made to a member of the House of Commons in respect of a government department or other authority to which that Act applies.
(3) The Parliament may make provision for the investigation of complaints in respect of—
(a) any action taken by or on behalf of an office-holder in the Scottish Administration,
(b) any action taken by or on behalf of the Parliamentary corporation,
(c) any action taken by or on behalf of a Scottish public authority with mixed functions or no reserved functions, or
(d) any action concerning Scotland and not relating to reserved matters which is taken by or on behalf of a cross-border public authority.
(4) In making provision of the kind required by subsection (1), the Parliament shall have regard (among other things) to the Act of 1967.
(5) Sections 53 and 117 to 121 shall not apply in relation to functions conferred by or under the Act of 1967.
(6) In this section—
“action” includes failure to act (and related expressions shall be read accordingly),
“provision” means provision by an Act of the Scottish Parliament;
and the references to the Act of 1967 are to that Act as it has effect on the commencement of this section.
(1) There shall be a Queen’s Printer for Scotland who shall—
(a) exercise the Queen’s Printer functions in relation to Acts of the Scottish Parliament and subordinate legislation (other than Scottish statutory instruments) to which this section applies, and
(b) exercise any other functions conferred on her by this Act or any other enactment.
(2) In subsection (1), “the Queen’s Printer functions” means the printing functions in relation to Acts of Parliament and subordinate legislation of the Queen’s Printer of Acts of Parliament.
(3) The Queen’s Printer for Scotland shall also on behalf of Her Majesty exercise Her rights and privileges in connection with—
(a) Crown copyright in Acts of the Scottish Parliament,
(b) Crown copyright in subordinate legislation to which this section applies,
(c) Crown copyright in any existing or future works (other than subordinate legislation) made in the exercise of a function which is exercisable by any office-holder in, or member of the staff of, the Scottish Administration (or would be so exercisable if the function had not ceased to exist),
(d) other copyright assigned to Her Majesty in works made in connection with the exercise of functions by any such office-holder or member.
(4) This section applies to subordinate legislation made, confirmed or approved—
(a) by a member of the Scottish Government,
(b) by a Scottish public authority with mixed functions or no reserved functions, or
(c) within devolved competence by a person other than a Minister of the Crown or such a member or authority.
(4A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4B) If, following an alteration such as is mentioned in section 30(5)—
(a) subordinate legislation is made, confirmed or approved under a provision which continues to have effect by virtue of section 30(6), and
(b) the making, confirmation or approval would be within devolved competence but for the alteration,
the subordinate legislation is to be regarded for the purposes of this section as being made, confirmed or approved within devolved competence.
(5) The Queen’s Printer of Acts of Parliament shall hold the office of Queen’s Printer for Scotland.
(6) References in this Act to a Scottish public authority include the Queen’s Printer for Scotland.
(1) A Minister of the Crown may make arrangements for any of his specified functions to be exercised on his behalf by the Scottish Ministers; and the Scottish Ministers may make arrangements for any of their specified functions to be exercised on their behalf by a Minister of the Crown.
(2) An arrangement under this section does not affect a person’s responsibility for the exercise of his functions.
(2A) The collection and management of a devolved tax is a specified function of the Scottish Ministers.
(3) In this section—
“functions” does not include a function of making, confirming or approving subordinate legislation,
“Minister of the Crown” includes government department,
“specified” (subject to subsection (2A) means specified in an Order in Council made by Her Majesty under this subsection;
and this section applies to the Lord Advocate as it applies to the Scottish Ministers.
(1) This section applies where a pre-commencement enactment makes provision which has the effect of—
(a) requiring any order to be confirmed by Act of Parliament, or
(b) requiring any order (within the meaning of the Statutory Orders (Special Procedure) Act 1945) to be subject to special parliamentary procedure,
and power to make, confirm or approve the order in question is exercisable by the Scottish Ministers by virtue of section 53.
(2) The provision shall have effect, so far as it relates to the exercise of the power to make, confirm or approve the order by virtue of section 53, as if it required the order—
(a) to be confirmed by an Act of the Scottish Parliament, or
(b) (as the case may be) to be subject to such special procedure as may be provided by or under such an Act.
(1) It shall continue to be for the Prime Minister to recommend to Her Majesty the appointment of a person as Lord President of the Court of Session or Lord Justice Clerk.
(2) The Prime Minister shall not recommend to Her Majesty the appointment of any person who has not been nominated by the First Minister for such appointment.
(3) Before nominating persons for such appointment the First Minister shall consult the Lord President and the Lord Justice Clerk (unless, in either case, the office is vacant).
(4) It is for the First Minister, after consulting the Lord President, to recommend to Her Majesty the appointment of a person as—
(a) a judge of the Court of Session (other than the Lord President or the Lord Justice Clerk), or
(b) a sheriff principal or a sheriff.
(5) The First Minister shall comply with any requirement in relation to—
(a) a nomination under subsection (2), or
(b) a recommendation under subsection (4),
imposed by virtue of any enactment.
(6) A judge of the Court of Session and the Chairman of the Scottish Land Court may be removed from office only by Her Majesty; and any recommendation to Her Majesty for such removal shall be made by the First Minister.
(7) The First Minister shall make such a recommendation if (and only if) the Parliament, on a motion made by the First Minister, resolves that such a recommendation should be made.
(8) Provision shall be made for a tribunal constituted by the First Minister to investigate and report on whether a judge of the Court of Session or the Chairman of the Scottish Land Court is unfit for office by reason of inability, neglect of duty or misbehaviour and for the report to be laid before the Parliament.
(9) Such provision shall include provision—
(a) for the constitution of the tribunal by the First Minister when requested by the Lord President to do so and in such other circumstances as the First Minister thinks fit, and
(b) for the appointment to chair the tribunal of a member of the Judicial Committee of the Privy Council who holds or has held high judicial office,
and may include provision for suspension from office.
(10) The First Minister may make a motion under subsection (7) only if—
(a) he has received from a tribunal constituted in pursuance of subsection (8) a written report concluding that the person in question is unfit for office by reason of inability, neglect of duty or misbehaviour and giving reasons for that conclusion,
(b) where the person in question is the Lord President or the Lord Justice Clerk, he has consulted the Prime Minister, and
(c) he has complied with any other requirement imposed by virtue of any enactment.
(11) In subsections (8) to (10)—
“ high judicial office ” has the meaning given by section 60 of the Constitutional Reform Act 2005,
“provision” means provision by or under an Act of the Scottish Parliament,
“tribunal” means a tribunal of at least three persons.
(1) The Treasury may require the Scottish Ministers to provide, within such period as the Treasury may reasonably specify, such information, in such form and prepared in such manner, as the Treasury may reasonably specify.
(2) If the information is not in their possession or under their control, their duty under subsection (1) is to take all reasonable steps to comply with the requirement.
96A Provision of information to the Office for Budget Responsibility
(1) The Office for Budget Responsibility has a right of access at any reasonable time to all Scottish public finances information which it may reasonably require for the purpose of the performance of its duty under section 4 of the Budget Responsibility and National Audit Act 2011 (duty to examine and report on the sustainability of the public finances).
(2) The Office is entitled to require from any person holding or accountable for any Scottish public finances information any assistance or explanation which the Office reasonably thinks necessary for that purpose.
(3) “Scottish public finances information” means information held by the Scottish Ministers or by any Scottish public authority specified in regulations made by the Secretary of State.
(4) This section is subject to any enactment or rule of law which operates to prohibit or restrict the disclosure of information or the giving of any assistance or explanation.