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All documents are available on the Scottish Parliament website at: www.parliament.scot/documents SP Bill 32A–EN Session 6 (2025)
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All documents are available on the Scottish Parliament website at: www.parliament.scot/documents SP Bill 32A–EN Session 6 (2025)
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Scottish Parliamentary Corporate Body The Scottish Parliament’s copyright policy can be found on the website - www.parliament.scot or by contacting Public Information.
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Subordinate legislation: The Committee will take evidence on the Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.)
Table 11: Historic and Planned use of the Scotland Reserve: Resource£ million2017-182018-192019-202020-21Opening balance74440381206Drawdowns0-250-250-106Additions366191750Closing balance440381206100The Capital Reserve covers both Capital and Financial Transaction monies. The annual drawdown limit of £100 million applies to the combined values of Capital and Financial Transaction drawdowns.
Committee reports
Date published:
19 September 2019
New section 14A(2A) of the Bill also amends this form of super-affirmative procedure insofar as it applies to the regulations increasing the maximum amount.