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Outline of Bill provisions
Part 1 of the Bill establishes the new SAT and contains the following provisions:
Chapter 1 – The tax: defines the tax and gives responsibility to Revenue Scotland to administer and collect the tax;
Chapter 2 – Key concepts: defines the fundamental concepts underlying the tax, including—
which aggregate is taxable,
which aggrega...
At Stage 2, amendments to the Bill included:
the introduction of a new section on standards and reporting on secure transportation
additional proposals for the provision of information and support to victims, including the establishment of a single point of contact
maximum penalties for breaching reporting restrictions around children's hearings cases incre...
Committee reports
Date published:
28 February 2024
It therefore says that the Scottish Government will "work with local government to set achievable, appropriate targets as part of the development of secondary regulations and consultation for new targets".iiPolicy Memorandum, paragraph 98.
Committee reports
Date published:
28 February 2024
If they are informed and know what is available, they are the link person who moves that information and the people towards those new services.3Official Report. (2023, November 23).
Provisions related to the use of automation by Revenue Scotland and communications from Revenue Scotland to taxpayers are enabling powers, which do not create new obligations on taxpayers or change in any way the current arrangements applying in these areas.
The Bill makes provision relating to:
the extension of candidacy rights at Scottish Parliament and local government elections in Scotland to foreign nationals with limited leave to remain
extending the Elections Act 2022 disqualification order to bar individuals who have received such an order from being able to stand for election in Scotland
creating a new...
The Scottish Government considers that regulation of membership of the Scottish Parliament should principally be a matter for the Parliament[...]The Bill therefore seeks to change section 15 of the Scotland Act to end automatic application of new House of Commons eligibility rules to the Scottish Parliament disqualification.
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Others who supported this new power included the Faculty of Advocates and the Law Society who noted “If repeated complaints are coming through against a solicitor, we may not be aware of that, so it is important the SLCC can say there is a bigger issue”2Scottish Parliament. (2023, November 21).
Request for additional powers for the Law Society of Scotland and the Scottish Solicitors' Discipline Tribunal
The Law Society welcomed the Bill’s reforms but also made a number of requests which would assist them in resolving conduct complaints more efficiently including rules to allow frivolous or vexatious complaints to be rejected, new powers to enable...