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Section 23 empowers the Scottish Ministers to make regulations "with a view to preventing or minimising advantages ... arising from non-domestic rates avoidance arrangements that are artificial". Sections 24 to 26 are definitional sections. "Advantage" is defined as including avoidance, remission, relief, repayment or deferral of a payment.
Retrieved from <a href="https://www.isdscotland.org/Health-Topics/Finance/Publications/2018-11-20/2018-11-20-Costs-Report.pdf" target="_blank">https://www.isdscotland.org/Health-Topics/Finance/Publications/2018-11-20/2018-11-20-Costs-Report.pdf</a> [accessed 11 June 2019]
Scottish local government finance statistics2Scottish Government. (2019, February 26). Scottish local government financial statistics, 2017-2018.
Convener: Stuart McMillan (SNP)
Deputy Convener: Bill Kidd (SNP)
Membership: The committee has 5 members
Committee meetingsThere were 36 meetings in the parliamentary yearNumberTotal meetings of the Committee36Meetings held wholly in private0Meetings held partly in private31Joint meetings with other Committees0Meetings held outside the Parliament0Meetings held remotely by video conference0Hybrid meetings2Committee membersMembersPartyNumber of meetings attended (possible total)Jeremy Balfour (from 29 May 2024)Con28 (33)Foysol Choudhury (until 3 September 2024)Lab6 (7)Katy Clark (from 15 January 2025)Lab12 (13)Tim Eagle (until 10 October 2024)Con12 (13)Daniel Johnson (4 September 2024 - 15 January 2025)Lab13 (15)Bill KiddSNP33 (36)Roz McCall (from 10 October 2024)Con21 (23)Stuart McMillanSNP32 (36)Oliver Mundell (until 29 May 2024)Con3 (3)Substitute membersSubstitute membersPartyNumber of meetings attendedRhoda GrantLab0Rona MackaySNP5Oliver Mundell (from 6 November 2024)Con0Alexander Stewart (until 10 October 2024)Con0Reporters: None
Committee Clerk: Greg Black
Advisers: None
Visits...
This ensures that the Lord Advocate, the Commissioner for Children and Young People in Scotland and the Scottish Commission for Human Rights are aware of every case in which the new section 6B is relied on in a court or tribunal and can choose to intervene. 26.
This ensures that the Lord Advocate, the Commissioner for Children and Young People in Scotland and the Scottish Commission for Human Rights are aware of every case in which the new section 6B is relied on in a court or tribunal and can choose to intervene. 26.
It should not have to be. Between 1999 and 2006 when the new law was set down so many agreements were made, so many promises were made, a whole new law.