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Parliament dissolved ahead of election

The Scottish Parliament is now dissolved ahead of the election on Thursday 7 May 2026.

During dissolution, there are no MSPs and no parliamentary business can take place.

For more information, please visit Election 2026

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Last updated: 14 November 2023

SPBill38S062023

C HAPTER 2 K EY CONCEPTS Meaning of “aggregate” 3 Meaning of “aggregate” 10 In this Part “aggregate” means (subject to section 4) any rock, gravel or sand, together 1 with whatever substances— (a) are for the time being incorporated in the rock, gravel or sand, or (b) naturally occur mixed with it. 4 Excepted processes 15 (1) In this Part references to aggregate— (a) include references to the spoil, waste, off-cuts and other by-products resulting from the application of any excepted process to any aggregate, but (b) do not include references to anything else resulting from the application of any excepted process to any aggregate. 20 (2) In this Part “excepted process” means— (a) the cutting of any rock to produce stone with one or more flat surfaces, (b) any process by which a relevant substance is extracted or otherwise separated (whether as part of the process of winning it from any land or otherwise) from any aggregate, 25 (c) any process for the production of lime or cement from limestone (which for the purposes of this paragraph includes chalk and dolomite) or from limestone and anything else, (d) in the case of aggregate consisting of shale, any process consisting of a use of the shale that— 30 (i) is not a use of it as material or support in the construction or improvement of any structure, and (ii) is not mixing it with anything as part of the process of producing mortar, concrete, tarmacadam, coated roadstone or any similar construction material. (3) In subsection (2)(b), “relevant substance” means any of the following— 35 (a) anhydrite, (b) ball clay, 3 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 2—Key concepts (c) barytes, (d) china clay, (e) feldspar, (f) fireclay, 5 (g) fluorspar, (h) fuller’s earth, (i) gems and semi-precious stones, (j) gypsum, (k) any metal or the ore of any metal, 10 (l) muscovite, 1 (m) perlite, (n) potash, (o) pumice, (p) rock phosphates, 15 (q) sodium chloride, (r) talc, (s) vermiculite. (4) The Scottish Ministers may by regulations add a substance to, or remove a substance from, the list in subsection (3). 20 Taxable and exempt aggregate 5 Taxable aggregate (1) Tax is to be charged only on taxable aggregate. (2) In this Part a quantity of aggregate is taxable aggregate on any occasion that it is subjected to commercial exploitation, except to the extent that it is exempt aggregate 25 under section 6. 6 Exempt aggregate (1) A quantity of aggregate is exempt aggregate to the extent that it falls within subsections (2) to (8) of this section. (2) Aggregate is exempt under this subsection if it is, or derives from, any aggregate that 30 has already been subjected to a charge to tax. (3) Aggregate is exempt under this subsection if it has previously been used for construction purposes (whether before or after the date on which this section comes into force). (4) Aggregate is exempt under this subsection if it is aggregate that, on the date on which this section comes into force, is on a site other than— 35 (a) its originating site, or 4 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 2—Key concepts (b) a site that is required to be registered under section 18 under the name of a person who is the operator, or one of the operators, of that originating site. (5) Aggregate is exempt under this subsection if it consists wholly of aggregate won by being removed from the ground on the site of any structure or any proposed structure, 5 or the site of any infrastructure or any proposed infrastructure relating to transportation or utilities, in the course of excavations lawfully carried out— (a) in connection with, and necessary for, the construction, modification, maintenance or improvement of the structure or infrastructure, and (b) not for the purpose of extracting that aggregate. 10 (6) Aggregate is exempt under this subsection if it consists wholly of aggregate won— 1 (a) by being removed from the bed of any river, canal or watercourse (whether natural or artificial) or of any channel in or approach to any port or harbour (whether natural or artificial), and (b) in the course of the carrying out of any dredging undertaken exclusively for the 15 purpose of creating, restoring, improving or maintaining that river, canal, watercourse, channel or approach. (7) Aggregate is exempt under this subsection if it consists wholly of the spoil from any process by which— (a) coal (including bituminous coal, cannel coal and anthracite), 20 (b) lignite, (c) slate, or (d) a substance listed in section 4(3), has been separated from other rock after being extracted or won with that other rock. (8) Aggregate is exempt under this subsection if it consists wholly or mainly of any one 25 or more of the following, or is part of anything consisting wholly or mainly of the following— (a) coal (including bituminous coal, cannel coal and anthracite), (b) lignite, (c) slate, 30 (d) the spoil or waste from, or other by-products of— (i) any industrial combustion process, or (ii) the smelting or refining of metal, (e) the drill-cuttings resulting from any operations carried out in accordance with a licence granted under the Petroleum Act 1998 or the Petroleum (Production) Act 35 (Northern Ireland) 1964, (f) clay, soil or vegetable or other organic matter. 5 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 2—Key concepts (9) For the purposes of subsection (2), aggregate has already been subjected to a charge to tax if and only if— (a) there has been a previous occasion on which a charge to tax on that aggregate has arisen and at least some of the tax previously charged on that aggregate is 5 either— (i) tax in respect of which there is or was no entitlement to a tax credit, or (ii) tax in respect of which any entitlement to a tax credit is or was an entitlement to a tax credit of an amount less than the amount of the tax charged on it, or 10 (b) before the date on which this section comes into force, there has been an occasion 1 on which a charge to aggregates levy on that aggregate has arisen under the Finance Act 2001. (10) An entitlement to tax credit which arises where a quantity of aggregate is used in an industrial or agricultural process specified in regulations by virtue of section 15(6) is 15 to be disregarded for the purposes of paragraph (a) of subsection (9) (and therefore for the purposes of that paragraph no entitlement to a tax credit has arisen).
Last updated: 27 March 2026

SPCB Minute 19th March 2026

The SPCB discussed the pastoral support measures in place for Members who are the subject of a complaint, noting existing provision was of a comparable level of support with other UK legislatures.
Last updated: 9 December 2025

PE2157_E

Public Safety Concerns BESS sites store energy equivalent to tons of TNT: the proposed Mey BESS could store energy equivalent to 1,200 tons of TNT, comparable to the Beirut ammonium 3 nitrate explosion .
Last updated: 12 August 2025

Ferguson Marine Port Glasgow progress

They have developed plans, of differing scale, to allow for staged upgrades to the shipyard as funds become available. • The price of vessels built at the Ferguson Marine shipyard in its current 2 state is at a “small premium” when compared with likely competitors. • Scottish Ministers are limited by state aid rules as to the level and type of support they ...
Last updated: 13 March 2024

FMPG shipyard EFW letter 13 March 2024

They have developed plans, of differing scale, to allow for staged upgrades to the shipyard as funds become available. • The price of vessels built at the Ferguson Marine shipyard in its current 2 state is at a “small premium” when compared with likely competitors. • Scottish Ministers are limited by state aid rules as to the level and type of support they ...
Last updated: 27 October 2023

Chief Executive Report September 2023

This equated to an increase of 60-65% in numbers compared to the same period in 2022. Although this increase did impact on processing times, the Chamber Desk was able to process questions while continuing to support Chamber business within its existing resource.
Questions and Answers Date answered: 28 April 2023

S6W-17161

To ask the Scottish Government whether it will provide an update on its commitment to hold a public inquiry into the malicious prosecutions concerning Rangers FC. The Scottish Government has committed to a process of a judge-led inquiry once all legal proceedings relating to the malicious prosecutions are at an end.
Last updated: 1 November 2022

SPICe briefing for petition PE1887

The Scottish Law Commission has also published a comparative paper looking at homicide laws in other jurisdictions.
Official Report Meeting date: 8 February 2022

Health, Social Care and Sport Committee 08 February 2022

When it comes to employability, for example, if one parent has a disability, or if parents are from the BAME community, they are going to face additional barriers to employment compared with other families, for all the reasons that we understand.
Official Report Meeting date: 10 June 2025

Health, Social Care and Sport Committee 10 June 2025

That is similar to the way that the comparable EU legislation used to work when we were an EU member.

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