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Last updated:
11 June 2024
SPBill38AS062024
C HAPTER 6 R EVIEWS AND APPEALS 48 Reviews and appeals of decisions of Revenue Scotland 30 (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) In section 233(1) (appealable decisions), after paragraph (i) insert— “(j) a decision in relation to the extent of any person’s entitlement to any tax credit or to a repayment in respect of a tax credit under section 15 of the AT(S) Act 2024, and the extent of any liability of Revenue 35 Scotland to pay interest on any amount, 31 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 7—Interpretation (k) a decision in relation to whether or not any person is required to have a tax representative by virtue of any regulations under section 26...
Last updated:
14 November 2023
SPBill38S062023
Scottish aggregates tax Return under regulations made under section 23 of the AT(S) Act 2024.”, (b) in subsection (6), after “item 2” insert “or 3”. (3) In the italic heading before section 164, after “Scottish landfill tax” insert “and Scottish 20 aggregates tax”. (4) In section 164 (Scottish landfill tax: first penalty for failure to make return), in subsection (1), after “item 2” insert “or 3”. (5) The section title of section 164 becomes “Scottish landfill tax and Scottish aggregates tax: first penalty for failure to make return”. 25 (6) The section title of section 165 becomes “Scottish landfill tax and Scottish aggregates tax: multiple failures to make return”. (7) The section title of section 166 becomes “Scottish landfill tax and Scottish aggregates tax: 6 month penalty for failure to make return”. (8) In section 167 (Scottish landfill tax: 12 month penalty for failure to make return), in 30 the section title, after “Scottish landfill tax” insert “and Scottish aggregates tax”. 39 Failure to pay tax (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) In section 168 (penalty for failure to pay tax)— (a) in subsection (1), at the end of the table insert— 26...
Committees
Published:
30 July 2021
Priorities for Session 6 - Planning Democracy - 30 July 2021
This significantly limits the scope of planning to promote social and environmental justice.
Official Report
Meeting date:
22 December 2016
Meeting of the Parliament 22 December 2016
In addition, more than 12,000 businesses in the east of Scotland will save almost £26 million a year through the small business bonus.
News
Published:
23 September 2024
The Scottish Parliament comes to Glasgow as it continues its 25th anniversary events
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Official Report
Meeting date:
2 May 2023
Meeting of the Parliament 02 May 2023
I had the great pleasure of visiting a local knit and natter group in Giffnock library.
Last updated:
7 January 2026
Scottish Broadcasting University of Glasgow Centre for Cultural Policy Research
Secondly, related to this, PSM deserves recognition as a key national infrastructural asset. New functions have effectively re- positioned PSM as elements of what might be seen as ‘critical media infrastructure’.
Official Report
Meeting date:
21 April 2022
Social Justice and Social Security Committee 21 April 2022
In annex 4 of the plan, it says that the reduction between 2025-26 and 2030-31 “is unlikely to occur without considerable changes to the drivers of poverty.”
Last updated:
26 November 2024
SPBill53AS062024
P ART 2 T RANSITIONAL AND TRANSITORY PROVISION 15 Initial release of individuals when automatic early release date changes 3 (1) Where— (a) a prisoner’s release date is changed by this Act, and (b) the prisoner is mentioned in an entry in the first column of the table in sub-paragraph (2), 20 the prisoner is, instead of being released on the prisoner’s new release date, to be released within the period mentioned in the corresponding entry in the second column of the table. (2) The table is— 24 Prisoners to whom release period applies Release period 25 25 A prisoner whose new release date falls on or The period of 3 days beginning 26 before the day that is 30 days before the with the first Tuesday after the 27 commencement date. commencement date. 28 A prisoner whose new release date falls within The period of 3 days beginning 29 the period— with the third Tuesday after the 30 30 (a) beginning 29 days before the commencement commencement date. date, and (b) ending the day before the commencement date. 34 A prisoner whose new release date falls within The period of 3 days beginning 35 35 the period— with the fifth Tuesday after the 7 Prisoners (Early Release) (Scotland) Bill Schedule—Consequential, transitional and transitory provision Part 2—Transitional and transitory provision 24 Prisoners to whom release period applies Release period 2 (a) beginning with the commencement date, and commencement date (“the final 3 (b) ending the day before the final release period release period”). begins. 5 (3) But if a prisoner would, if released in accordance with sub-paragraph (1), be released after the prisoner’s original release date, the prisoner is instead to be released on the prisoner’s original release date. (4) Where— (a) a child’s release date is changed by section 2, and 10 (b) the child’s new release date is before the date on which section 2 comes into 1 force, the child is, instead of being released on the child’s new release date, to be released on the date on which section 2 comes into force. (5) In this paragraph— 15 “child” means a person who, on the day before the date on which section 2 comes into force, is under the age of 18, “commencement date” means the date on which this paragraph comes into force, “new release date”, in relation to a prisoner or a detained child, means the date to which the person’s release date is changed by section 1 or (as the case may 20 be) 2, “original release date”, in relation to a prisoner or a detained child, means the date from which the person’s release date is changed by section 1 or (as the case may be) 2, “prisoner” includes— 25 (a) a person who, having been detained as a child under section 208 of the Criminal Procedure (Scotland) Act 1995, is now detained in a young offenders institution or prison, (b) any other person detained in a young offenders institution, “release date” means the date on which a person is entitled to be released in 30 accordance with Part 1 of the Prisoners and Criminal Proceedings (Scotland) Act 1993 or (as the case may be) section 44 of the Criminal Procedure (Scotland) Act 1995.
Last updated:
18 November 2024
SPBill53S062024
P ART 2 T RANSITIONAL AND TRANSITORY PROVISION 15 Initial release of individuals when automatic early release date changes 3 (1) Where— (a) a prisoner’s release date is changed by this Act, and (b) the prisoner is mentioned in an entry in the first column of the table in sub-paragraph (2), 20 the prisoner is, instead of being released on the prisoner’s new release date, to be released within the period mentioned in the corresponding entry in the second column of the table. (2) The table is— 24 Prisoners to whom release period applies Release period 25 25 A prisoner whose new release date falls on or The period of 3 days beginning 26 before the day that is 30 days before the with the first Tuesday after the 27 commencement date. commencement date. 28 A prisoner whose new release date falls within The period of 3 days beginning 29 the period— with the third Tuesday after the 30 30 (a) beginning 29 days before the commencement commencement date. date, and (b) ending the day before the commencement date. 34 A prisoner whose new release date falls within The period of 3 days beginning 35 35 the period— with the fifth Tuesday after the 6 Prisoners (Early Release) (Scotland) Bill Schedule—Consequential, transitional and transitory provision Part 2—Transitional and transitory provision 24 Prisoners to whom release period applies Release period 2 (a) beginning with the commencement date, and commencement date (“the final 3 (b) ending the day before the final release period release period”). begins. 5 (3) But if a prisoner would, if released in accordance with sub-paragraph (1), be released after the prisoner’s original release date, the prisoner is instead to be released on the prisoner’s original release date. (4) Where— (a) a child’s release date is changed by section 2, and 10 (b) the child’s new release date is before the date on which section 2 comes into 1 force, the child is, instead of being released on the child’s new release date, to be released on the date on which section 2 comes into force. (5) In this paragraph— 15 “child” means a person who, on the day before the date on which section 2 comes into force, is under the age of 18, “commencement date” means the date on which this paragraph comes into force, “new release date”, in relation to a prisoner or a detained child, means the date to which the person’s release date is changed by section 1 or (as the case may 20 be) 2, “original release date”, in relation to a prisoner or a detained child, means the date from which the person’s release date is changed by section 1 or (as the case may be) 2, “prisoner” includes— 25 (a) a person who, having been detained as a child under section 208 of the Criminal Procedure (Scotland) Act 1995, is now detained in a young offenders institution or prison, (b) any other person detained in a young offenders institution, “release date” means the date on which a person is entitled to be released in 30 accordance with Part 1 of the Prisoners and Criminal Proceedings (Scotland) Act 1993 or (as the case may be) section 44 of the Criminal Procedure (Scotland) Act 1995.
