There are 93,926 results relating to "u7 coins fc 26 Buyfc26coins.com is FC 26 coins official site..ZO3v"
Order by
|
Committee reports
Date published:
15 May 2025
Widening access to higher education inquiry - Support available to students to address barriers
He said that "a collective sense of purpose exists across the sector, together with an understanding that all parts of the system have to work together if we are to achieve our ultimate goal of fair access to higher education."1Education, Children and Young People Committee. Official Report, 26 February 2025, Col 11....
Last updated:
7 March 2023
BB20160524
Supported by: Colin Smyth* Tuesday 24 May 2016 (No 82/2016) 7 Today's Business Future Business Motions & Questions Legislation Other Gnothaichean an-diugh Gnothaichean ri teachd Gluasadan agus Ceistean Reachdas Eile Motions | Gluasadan *S5M-00145 Iain Gray: Hibernian FC, Scottish Cup Winners 2016 That the Parliament — congratulates Hibernian FC on winning the Scottish Cup for the first time since 1902 by defeating Rangers 3-2 in the final on 21 May 2016 at Hampden Park; congratulates both teams on an exciting and close-fought final; commends what it sees as the hard work, commitment and perseverance of the players and staff in delivering the historic victory and ending the 114-year wait to lift the cup again, and recognises the roles of the chief executive, Leeann Dempster, and manager, Alan Stubbs, in bringing this success to the club.
Committee reports
Date published:
20 January 2021
Subordinate Legislation considered by the Delegated Powers and Law Reform Committee on 19 January 2021
The Committee wrote to the Scottish Government on 7 January 2021 with questions on a cross-referencing error identified in new rule 26(8) of the instrument.
In its response, the Scottish Government agreed that the cross-reference in rule 26(8) should be to paragraph (7) not paragraph (6).
Last updated:
11 June 2024
SPBill38AS062024
Taxable and exempt aggregate 20 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 under section 6. 25 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 has already been subjected to a charge to tax. 30 (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...
Last updated:
14 November 2023
SPBill38S062023
Commercial exploitation of aggregate 7 Commercial exploitation (1) In this Part a quantity of aggregate is subjected to exploitation if and only if— 20 (a) it is removed from a site falling within subsection (2), (b) it becomes the subject of an agreement to supply it to any person, (c) it is used for construction purposes, or (d) it is mixed, otherwise than in permitted circumstances, with any material or substance (other than water). 25 (2) The sites which fall within this subsection are— (a) the originating site of the aggregate, (b) any site which is not the originating site of the aggregate but is registered under the name of a person under whose name the originating site is also registered, (c) any site not falling within paragraph (a) or (b) to which the quantity of aggregate 30 had been removed for the purpose of having an excepted process applied to it on that site, but at which no such process has been applied to it. (3) In this Part a quantity of aggregate is subjected to commercial exploitation if and only if its exploitation is carried out in the course or furtherance of a business carried on by a person responsible for subjecting it to exploitation (and for the purposes of this 35 subsection “business” includes any activity of the Scottish Administration, a Minister of the Crown, local authority or charity). (4) But a quantity of aggregate is not subjected to commercial exploitation if its exploitation— (a) consists in the removal of aggregate from one registered site to another, where 40 both sites are registered under the name of the same person, 6 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 2—Key concepts (b) consists in or requires the removal of aggregate to a registered site for the purpose of having an excepted process applied to it on that site, (c) consists in or requires the removal of aggregate to any site for the purpose of having china clay or ball clay extracted or otherwise separated from it on that 5 site, or (d) has the result that— (i) without it being subjected to any process involving it being mixed with any other substance or material (other than water), and (ii) by virtue of it being used for a purpose connected with winning aggregate 10 or other minerals from that site, 1 it again becomes part of the land at the site from which it was won. (5) For the purposes of subsection (1)(b), the time when a quantity of aggregate becomes the subject of an agreement to supply it to any person is— (a) when the agreement is entered into, or 15 (b) in a case where the quantity of aggregate is not separately identifiable when the agreement is entered into, the time when it is appropriated to the agreement. (6) But references in this Part to the supply of a quantity of aggregate do not include references to any supply which is effected, or is to be effected, by the transfer or creation of any interest or right in or over land. 20 (7) For the purposes of this Part, a quantity of aggregate is mixed with any material or substance in permitted circumstances if— (a) the material or substance with which it is mixed consists wholly of a quantity of taxable aggregate that has not previously been subjected to commercial exploitation in Scotland, and 25 (b) the mixing takes place on a site which, in a case where it falls within subsection (2) in relation to any part of the aggregate included in the mixture, falls within subsection (2) in relation to every part of it. (8) For the purposes of this Part, the commercial exploitation of a quantity of aggregate is taken to occur in Scotland if— 30 (a) the aggregate is in Scotland at the time when it is subjected to exploitation, or (b) subsection (9) applies. (9) This subsection applies where a quantity of aggregate is subjected to exploitation under subsection (1)(a) or (b) as a result of the movement of aggregate to Scotland from a place in the rest of the United Kingdom or from United Kingdom waters. 35 (10) The Scottish Ministers may by regulations modify this Part so as to make further provision about the circumstances in which the exploitation of a quantity of aggregate is taken to occur in Scotland for the purposes of subsection (8). (11) Subsection (12) applies where, at the time when any aggregate is won from any site, a person (“P”) is in occupation of that site, or both that site and other land, for the purposes 40 of— (a) the carrying on of any agricultural business, or (b) the carrying on of any forestry business, or otherwise for the purposes of forestry. 7 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 2—Key concepts (12) Where this subsection applies, subsection (4)(d) has effect as if— (a) (where relevant) the reference to the land at the site from which the aggregate was won included P’s other land, and (b) the words “by virtue of it being used for a purpose connected with winning 5 aggregate or other minerals from that site” were omitted. 8 Persons liable to pay tax (1) The persons liable to pay the tax charged on a quantity of taxable aggregate are the persons responsible for subjecting it to commercial exploitation. (2) For the purposes of subsection (1), the persons responsible are each of the following— 10 (a) in a case of the commercial exploitation of a quantity of aggregate by its removal 1 from its originating site or from a connected site, the operator of that site, (b) in a case of the commercial exploitation of a quantity of aggregate by its removal from a site falling within section 7(2)(c), the operator of the site and (if different) the owner of the aggregate at the time when the removal takes place, 15 (c) in a case of the commercial exploitation of a quantity of aggregate at a time when it is not on its originating site or a connected site— (i) by its becoming the subject of any agreement to supply it, or (ii) by its being used at such a time for construction purposes, the person agreeing to supply it or using it for construction purposes, 20 (d) in a case of the commercial exploitation of a quantity of aggregate at a time when it is on its originating site or a connected site— (i) by its becoming the subject of any agreement to supply it, or (ii) by its being used at such a time for construction purposes, the person mentioned in paragraph (c) and (if different) the operator of that site, 25 (e) in a case of the commercial exploitation of a quantity of aggregate by its being mixed with any material or substance at its originating site or a connected site, the owner of the aggregate at the time when the mixing takes place and (if different) the operator of the site, (f) in a case of the commercial exploitation of a quantity of aggregate by its being 30 mixed with any material or substance at premises that are not comprised in its originating site or a connected site, the owner of the aggregate at the time when the mixing takes place and the occupier of the premises where it takes place. (3) A person who is responsible for subjecting a quantity of aggregate to exploitation is not responsible for subjecting it to commercial exploitation unless that takes place in 35 the course or furtherance of a business carried on by that person (and for the purposes of this subsection “business” includes any activity of the Scottish Administration, a Minister of the Crown, local authority or charity). (4) In this section “connected site”, in relation to any quantity of aggregate, means any site that falls within section 7(2)(b) in relation to that quantity of aggregate. 8 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 2—Key concepts (5) Where— (a) the commercial exploitation of a quantity of aggregate occurs by its becoming the subject of an agreement to supply it, and (b) a person (“P”) is one of multiple persons involved in the chain of supply that 5 arises from that agreement, P is liable to pay the total amount of tax chargeable on the quantity of aggregate as a result of the agreement, unless P has acquired the quantity of aggregate from a person who is registered. (6) Where by virtue of this section more than one person is charged with the tax, their 10 liabilities under this Part as persons charged with the tax are joint and several. 1 Sites and site operators 9 Originating sites (1) In this Part references to the originating site of any aggregate are references— (a) in the case of aggregate which has been won from the seabed of the Scottish 15 marine area, to the site where it is first landed after being won, (b) in the case of aggregate which results from the application of an excepted process to any aggregate, to the site where that process was applied, (c) in any other case, to the site from which the aggregate was won or (as the case may be) from which it was most recently won. 20 (2) Where any aggregate— (a) is on its originating site on the date on which this section comes into force, and (b) has been mixed before that date with aggregate from a different originating site, the originating site of all the aggregate comprised in the mixture is, for the purposes of this Part, the site where the mixture is situated on the date on which this section comes 25 into force. 10 Operators of sites (1) For the purposes of this Part, the operators of a site are each of the following— (a) the person who occupies the site, and (b) if a person other than the occupier exercises control over aggregate on that site, 30 that other person. (2) In subsection (1)(b), the reference to exercising control over aggregate on a site is a reference to doing any of the following— (a) winning aggregate from land at that site, (b) carrying out any excepted process at that site, 35 (c) storing aggregate at that site. 9 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 3—Calculation of tax C HAPTER 3 C ALCULATION OF TAX Amount of tax 11 Weight of aggregate 5 (1) The Scottish Ministers may make regulations for determining the weight of any aggregate for the purposes of calculating the tax. (2) Regulations under subsection (1) may— (a) specify rules for determining the weight, (b) authorise rules for determining the weight to be specified by Revenue Scotland 10 in a manner set out in the regulations, or 1 (c) authorise rules for determining the weight to be agreed between the person liable to pay the tax and a person designated by Revenue Scotland. (3) Regulations under subsection (1) may, in particular, provide for the rules specified or authorised under the regulations to include rules about— 15 (a) the method by which the weight is to be determined, (b) the time by reference to which the weight is to be determined, (c) the discounting of constituent ingredients (such as water). (4) Regulations under subsection (1) may include provision that rules specified by virtue of subsection (2)(b)— 20 (a) are to have effect only in such cases as may be described in the rules, and (b) are not to have effect in particular cases unless Revenue Scotland is satisfied that such conditions as may be set out in the rules are met in those cases. (5) Conditions for which provision is made by virtue of subsection (4)(b) may be framed by reference to such factors as Revenue Scotland considers appropriate (such as the 25 consent, in a particular case, of a person designated by Revenue Scotland). (6) Regulations under subsection (1) may include provision that where— (a) rules are agreed as mentioned in subsection (2)(c), and (b) Revenue Scotland believes that they should no longer be applied (whether because they do not give an accurate indication of the weight or are not being fully 30 observed or for some other reason), Revenue Scotland may direct that the agreed rules are no longer to have effect. 12 Rate of tax (1) The amount of tax charged on taxable aggregate is calculated by multiplying the applicable rate of tax by the weight in tonnes of the taxable aggregate. 35 (2) The amount of tax charged on a part of a tonne of aggregate is to be the proportionately reduced amount. (3) The Scottish Ministers may make regulations specifying the applicable rate (or rates) of tax for the purposes of this section. 10 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 3—Calculation of tax Repayments 13 Repayments of overpaid tax (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) In section 108 (claim for repayment if order changing tax basis not approved)— 5 (a) in subsection (1), in each place where it occurs, for “order” substitute “instrument”, (b) in subsection (2), in the closing words, for “order” substitute “instrument”, (c) in subsection (3)— (i) in the opening words, for “order”, in each place where it occurs, substitute “instrument”, 10 (ii) in the table, in the heading of column 1, for “orders” substitute 1 “instruments”, (iii) at the end of the table, insert— 13 “Under the AT(S) Act 2024— Section 58(2)(b) of that Act”, regulations under section 12(3) 15 (d) in subsection (4), for “order” substitute “instrument”. (3) The section title of section 108 becomes “Claim for repayment if instrument changing tax basis not approved”. 14 Adjustment of contracts (1) This section applies where— 20 (a) an agreement to supply a quantity of taxable aggregate to any person has been entered into, (b) a payment falls to be made under the agreement relating to the aggregate, and (c) after entering into the agreement there is a change to the tax chargeable in relation to the supply of the aggregate referred to in the agreement. 25 (2) The amount of any payment mentioned in subsection (1)(b) is to be adjusted (unless the agreement provides otherwise) so as to secure that the cost of discharging the liability to pay the tax, to the extent that it would otherwise have been borne by the supplier, is borne by the person making the payment. (3) The reference in subsection (1)(c) to a change in the tax chargeable is a reference to a 30 change— (a) to or from no tax being chargeable, or (b) in the amount of tax chargeable.
Last updated:
18 December 2024
SPCBsupportedbodies
The official report of that meeting can be accessed via the following link: LGHP Committee Official Report, 26 November 2024 Contact: Local Government, Housing and Planning Committee, The Scottish Parliament, Edinburgh, EH99 1SP.
Last updated:
14 February 2023
BB20220505
Cunninghame Graham and Scotland: Party, Prose, and Political Aesthetic (lodged on 03 May 2022) New Support: Maggie Chapman* S6M-04152 Karen Adam: Deaf Awareness Week (lodged on 27 April 2022) New Support: Graeme Dey* S6M-04146 Stuart McMillan: Gaelic Culture in Greenock Celebrated in New Film (lodged on 27 April 2022) New Support: Maggie Chapman* S6M-04143 Pam Gosal: Bearsden Golfer Wins Golf Trophy in Qatar (lodged on 27 April 2022) New Support: Donald Cameron* S6M-04142 Liam Kerr: Cove Rangers Win League One and Promotion (lodged on 26...
Last updated:
5 May 2022
BB20220505
Cunninghame Graham and Scotland: Party, Prose, and Political Aesthetic (lodged on 03 May 2022) New Support: Maggie Chapman* S6M-04152 Karen Adam: Deaf Awareness Week (lodged on 27 April 2022) New Support: Graeme Dey* S6M-04146 Stuart McMillan: Gaelic Culture in Greenock Celebrated in New Film (lodged on 27 April 2022) New Support: Maggie Chapman* S6M-04143 Pam Gosal: Bearsden Golfer Wins Golf Trophy in Qatar (lodged on 27 April 2022) New Support: Donald Cameron* S6M-04142 Liam Kerr: Cove Rangers Win League One and Promotion (lodged on 26...
Committee reports
Date published:
19 January 2026
Audit Scotland Budget Proposal for 2026/27 - Future of public audit
meetingId=16764
As noted earlier in the report, one of the risks flagged in the Audit Scotland's 2026/27 Budget Proposal is the risk around future audit procurement costs.
According to its 2025/26 Budget Proposal, Audit Scotland received one-off support of £520,000 from the SCF for additional employer National Insurance contributions.
Committee reports
Date published:
29 April 2024
Stage 1 report on the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill - Financial Memorandum
Official Report of Finance and Public Administration Committee meeting, 19 March 2024.
