There are 131,195 results relating to "1 miljoen fc coins kopen Besuche die Website Buyfc26coins.com. Zuverlässig, coins sofort da..A6WZ"
Order by
|
Last updated:
12 November 2021
Registration form for the Cross-Party Group on Credit Unions
Cross-Party Group Registration Form Name of Cross-Party Group Cross-Party Group on Credit Unions Purpose of The Group and Proposed Discussion Topics 1. Please state the purpose of the Group. 2.
Last updated:
14 May 2024
SPBill48FMS062024accessible
These figures are set out in Tables 1 and 2 below. Table 1 sets out initial costs and recurring costs broken down by each of the types of additional cost incurred as a result of the Bill’s implementation.
Last updated:
7 March 2023
BB20180109
First Minister s Questions selected for answer on 11 January 2018 ’ 1. Ruth Davidson: Question to be taken in Chamber.
Last updated:
10 February 2026
SPBill73AS062026
(b) Amended return under section 83 of this Act. 40 (c) Claim for repayment under section 106, 107 or 108 of this Act.”. 22 Building Safety Levy (Scotland) Bill Part 5—Penalties 38 Failure to register for levy etc. (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— 5 “(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 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 10 tax or the Scottish building safety levy”. 1 39 Failure to request approval of tax representative appointment (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— “C HAPTER 5B 15 P ENALTIES RELATING SOLELY TO S COTTISH BUILDING SAFETY LEVY 216J Failure to request approval of tax representative appointment: Scottish building safety levy (1) This section applies to a person who— (a) becomes subject, in accordance with regulations under section 22(1) of 20 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 required by the regulations. (2) The person is liable to a penalty of £10,000.”. 25 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. (2) After section 216J (as inserted by section 39(2)) insert— “216K Failure to notify cessation of eligibility for group treatment or of having 30 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 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 35 (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. (2) The person is liable to a penalty of £500.”. 23 Building Safety Levy (Scotland) Bill Part 5—Penalties 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: 5 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 10 (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. 1 (2) After section 216L (as inserted by section 41(2)) insert— “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 15 provide security for the payment of the Scottish building safety levy. (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— 20 216N Reasonable excuse for failures under Chapter 5B “ (1) If a person (“P”) satisfies Revenue Scotland or (on appeal) the tribunal that 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 25 failure. (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 30 reasonable excuse unless P took reasonable care to avoid the failure, 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. 35 216O Assessment of penalties under Chapter 5B (1) If a person becomes liable to a penalty under this Chapter, Revenue Scotland must— (a) assess the penalty, and 24 Building Safety Levy (Scotland) Bill Part 6—Reviews and Appeals (b) notify the person. (2) A penalty under this Chapter must be paid before the end of the period of 30 days beginning with the day on which the notification of the penalty is issued. (3) An assessment of a penalty under this Chapter— 5 (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 of 12 months beginning with whichever is the later of— (a) the date on which the person became liable to the penalty, or 10 (b) the date on which Revenue Scotland first became aware of the person’s 1 liability to the penalty. 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. 15 (2) Provision under subsection (1) includes provision— (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, 20 (e) about enforcing penalties. (3) Regulations under subsection (1) may not create criminal offences. (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 25 the date on which the regulations come into force.”. (3) In section 254 (subordinate legislation), in subsection (3), after paragraph (la) insert— “(lb) section 216P(1),”.
Questions and Answers
Date answered:
25 April 2024
S6W-26889
To ask the Scottish Government what work it has done to assess any impact of salmon farm mass mortality events on the welfare of (a) salmon farm workers and (b) local communities, in light of the article published in Nature on 7 March 2024, which found that mass die-offs on salmon farms have reportedly been increasing over the last decade in every country ...
Last updated:
12 November 2024
SCS Member Information for Applicants November 2024
Standards Commission for Scotland - Member Information for applicants 1 Context 1 Statutory framework 1 Finance and staffing 2 Key responsibilities and duties 2 Person specification 3 Application and selection process 3 Annex A: Terms and conditions of appointment 6 Informati...
Last updated:
7 March 2023
BB20210122
Committee on the Scottish Government Handling of Harassment Complaints 3rd Meeting, 2021 The Committee will meet at 10:30 am in Virtual meeting 1. Work Programme (in private): The Committee will consider its work programme.
Last updated:
20 January 2023
BB20230123
Charities (Regulation and Administration) (Scotland) Bill : The Committee will consider the delegated powers provisions in this Bill at Stage 1. 6. Budget (Scotland) (No. 2) Bill: The Committee will consider the delegated powers provisions in this Bill at Stage 1. 7.
Last updated:
20 January 2023
BB20230123
Charities (Regulation and Administration) (Scotland) Bill : The Committee will consider the delegated powers provisions in this Bill at Stage 1. 6. Budget (Scotland) (No. 2) Bill: The Committee will consider the delegated powers provisions in this Bill at Stage 1. 7.
Last updated:
17 March 2026
SPBill73BS062026
Delegation of functions 34 Delegation of functions by Revenue Scotland (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) In section 4 (delegation of functions by Revenue Scotland)— 10 (a) in subsection (1)(c) the words “(a “relevant person”) are repealed, 1 (b) after subsection (1)(c), insert— “(d) any of its functions relating to the Scottish building safety levy to a person specified in regulations by the Scottish Ministers.”, and (c) after subsection (1), insert— 15 “(1A) A person specified in regulations under subsection (1)(c) or, as the case may be, subsection (1)(d) is referred to in this section as a “relevant person”.”. (3) In section 254 (subordinate legislation), in subsection (3), after paragraph (za) insert— “(zb) section 4(1)(d),”.
