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Committees Published: 3 September 2025

Visit Scotland Update from Evidence Session

Read the correspondence . Visit Scotland to Convener. Visit Scotland to Convener.
Committees Published: 7 February 2025

Visit to Ecovillage at Findhorn

Visit to Ecovillage at Findhorn. Letter from Local Government, Housing and Planning Committee regarding Visit to Ecovillage at Findhorn.
Committee reports Date published: 8 June 2020

Justice Committee Annual Report 2019-20 - Equalities, engagement and innovation

Members of the Committee visiting HMP BarlinnieMembers of the Committee visiting the Vulnerable Witnesses Suite, Glasgow
Committee reports Date published: 5 December 2019

Female Genital Mutilation (Protection and Guidance) (Scotland) Bill - Stage 1 Report - Annexe D: Fact-finding visit to Sweden

Annexe D: Fact-finding visit to Sweden In October 2019, the Convener visited Sweden as part of a Scottish Parliament delegation to meet with organisations and parliamentarians to learn about the Swedish approach to FGM.
Committee reports Date published: 2 July 2019

Under Construction: Building the future of the sector in Scotland - Annexe C - Visits and Events

Annexe C - Visits and Events On 18 February 2019, Committee members met with CCG and the Construction Scotland Innovation Centre (CSIC) and visited CCG's off-site manufacturing facility and CSIC's innovation factory.
Official Report Meeting date: 17 March 2022

Social Justice and Social Security Committee 17 March 2022

It is a one-off because of the particular and exceptional issues at this moment in time.
Last updated: 5 June 2025

SPBill73S062025

(c) Claim for repayment under section 106, 107 or 108 of this Act.”. 38 Failure to register for levy etc. 25 (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) In section 209(1)(a) (penalties for failure to register for tax etc.), after sub-paragraph (iv) insert— “(v) section 15 of the BSL(S) Act 2026 (duty to register for levy), (vi) section 18 of the BSL(S) Act 2026 (registration: notification and 30 compliance),” (3) In section 210(4) (amount of penalty for failure to register for tax etc.), for “Scottish landfill tax or Scottish aggregates tax” insert “Scottish landfill tax, Scottish aggregates tax or the Scottish building safety levy”. 39 Failure to request approval of tax representative appointment 35 (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) After 216I (Power to change penalty provisions in Chapter 5A) insert— 21 Building Safety Levy (Scotland) Bill Part 5—Penalties “C HAPTER 5B P ENALTIES RELATING SOLELY TO S COTTISH BUILDING SAFETY LEVY 216J Failure to request approval of tax representative appointment: Scottish building safety levy 5 (1) This section applies to a person who— (a) becomes subject, in accordance with regulations under section 22(1) of the BSL(S) Act 2026, to an obligation to request Revenue Scotland’s approval for the appointment of the person’s tax representative, but (b) fails (with or without making the appointment) to make the request as 10 required by the regulations. 1 (2) The person is liable to a penalty of £10,000.”. 40 Failure to notify cessation of eligibility for group treatment or of having place of business in UK (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. 15 (2) After section 216J (as inserted by section 39(2)) insert— “216K Failure to notify cessation of eligibility for group treatment or of having place of business in UK: Scottish building safety levy (1) This section applies to a person who— (a) fails to notify Revenue Scotland, under section 26(1) of the BSL(S) Act 20 2026, that the person has ceased to be eligible to be treated as a member of a group for the purposes of that Act, or (b) fails to notify Revenue Scotland, under section 26(2) of the BSL(S) Act 2026, that the person has ceased to have an established place of business in the United Kingdom. 25 (2) The person is liable to a penalty of £500.”. 41 Failure to notify change to group treatment application or notification (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) After section 216K (as inserted by section 40(2)) insert— “216L Failure to notify change to group treatment application or notification: 30 Scottish building safety levy (1) This section applies to a person who fails to comply with section 27 of the BSL(S) Act 2026. (2) The person is liable to a penalty of £250.”. 42 Failure to provide security 35 (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) After section 216L (as inserted by section 41(2)) insert— 22 Building Safety Levy (Scotland) Bill Part 5—Penalties “216M Penalty for failure to provide security: Scottish building safety levy (1) This section applies to a person who fails to comply with a requirement by Revenue Scotland under section 32 or section 33 of the BSL(S) Act 2026 to provide security for the payment of the Scottish building safety levy. 5 (2) The person is liable to a penalty of £20,000.”. 43 General provisions for penalties relating to the Scottish building safety levy (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) After section 216M (as inserted by section 42(2)) insert— “216N Reasonable excuse for failures under Chapter 5B 10 (1) If a person (“P”) satisfies Revenue Scotland or (on appeal) the tribunal that 1 there is a reasonable excuse for a failure to comply with a requirement imposed by or under the BSL(S) Act 2026 as described in section 216J(1), 216K(1), 216L(1), or 216M(1), liability to a penalty does not arise in relation to that failure. 15 (2) For the purposes of subsection (1)— (a) an insufficiency of funds is not a reasonable excuse unless attributable to events outside P’s control, (b) where P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the failure, 20 and (c) where P had a reasonable excuse for the failure but the excuse has ceased, P is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased. 216O Assessment of penalties under Chapter 5B 25 (1) If a person becomes liable to a penalty under this Chapter, Revenue Scotland must— (a) assess the penalty, and (b) notify the person. (2) A penalty under this Chapter must be paid before the end of the period of 30 30 days beginning with the day on which the notification of the penalty is issued. (3) An assessment of a penalty under this Chapter— (a) is to be treated for enforcement purposes as an assessment to tax, and (b) may be combined with an assessment to tax. (4) An assessment of a penalty under this Chapter must be made within the period 35 of 12 months beginning with whichever is the later of— (a) the date on which the person became liable to the penalty, or (b) the date on which Revenue Scotland first became aware of the person’s liability to the penalty. 23 Building Safety Levy (Scotland) Bill Part 6—Reviews and Appeals 216P Power to change penalty provisions in Chapter 5B (1) The Scottish Ministers may by regulations make provision (or further provision) about penalties under this Chapter. (2) Provision under subsection (1) includes provision— 5 (a) about the circumstances in which a penalty is payable, (b) about the amounts of penalties, (c) about the procedure for issuing penalties, (d) about appealing penalties, (e) about enforcing penalties. 10 (3) Regulations under subsection (1) may not create criminal offences. 1 (4) Regulations under subsection (1) may modify any enactment (including this Act). (5) Regulations under subsection (1) do not apply to a failure which began before the date on which the regulations come into force.”. 15 (3) In section 254 (subordinate legislation), in subsection (3), after paragraph (la...
Committee reports Date published: 25 March 2019

Report on post-legislative scrutiny of the Police and Fire Reform (Scotland) Act 2012 - The Police Service of Scotland - Independent custody visiting

Independent custody visiting Another policy aim of the 2012 Act was to place independent custody visiting onto a statutory footing.
Official Report Meeting date: 26 September 2023

Finance and Public Administration Committee 26 September 2023

It is interesting to see where we are compared with where we were less than a year ago.
Questions and Answers Date answered: 12 November 2024

S6W-30979

Only some of the Chief Inspector’s powers apply to excepted establishments.Colleges are an excepted establishment.

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