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Last updated: 24 May 2023

SPBill28S062023

Penalty for failure to make returns 25 43 Penalty for failure to make returns (1) A penalty is payable by a liable person (“P”) where P fails to make a return in accordance with section 23. (2) P is liable to a penalty under this section of £100. (3) In sections 44, 45 and 46 “penalty date”, in relation to a return, means the day after the 30 day on which a return must be made under section 23. 44 Three month penalty for failure to make return (1) P is liable to a penalty under this section if— (a) P's failure continues after the end of the period of 3 months beginning with the penalty date, 35 (b) the relevant local authority decides that such a penalty should be payable, and 20 Visitor Levy (Scotland) Bill Part 5—Enforcement of the levy and penalties Chapter 2—Penalties (c) the relevant local authority gives notice to P specifying the date from which the penalty is payable. (2) The penalty under this section is £10 for each day that the failure continues during the period of 90 days beginning with the date specified in the notice given under subsection 5 (1)(c). (3) The date specified in the notice under subsection (1)(c)— (a) may be earlier than the date on which the notice is given, but (b) may not be earlier than the end of the period mentioned in subsection (1)(a). 45 Six month penalty for failure to make return 10 (1) P is liable to a penalty under this section if P's failure continues after the end of the 1 period of 6 months beginning with the penalty date. (2) The penalty under this section is the greater of— (a) 5% of the levy which would have been shown in the return in question, and (b) £300. 15 46 Twelve month penalty for failure to make return (1) P is liable to a penalty under this section if P's failure continues after the end of the period of 12 months beginning with the penalty date. (2) Where, by failing to make the return, P deliberately withholds information which would enable or assist a relevant local authority to assess P's liability to pay the levy, the 20 penalty under this section is the greater of— (a) 100% of the levy which would have been shown in the return in question, and (b) £300. (3) In any case not falling within subsection (2), the penalty under this section is the greater of— 25 (a) 5% of the levy which would have been shown in the return in question, and (b) £300. 47 Reasonable excuse for failure to make return (1) If P satisfies the relevant local authority that there is a reasonable excuse for a failure to comply with section 23, liability to a penalty under sections 43 to 46 does not arise 30 in relation to that 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 reasonable excuse 35 unless P took reasonable care to avoid the failure, and 21 Visitor Levy (Scotland) Bill Part 5—Enforcement of the levy and penalties Chapter 2—Penalties (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.
Last updated: 9 April 2024

PB_2023_Paper122

Bureau members may wish to note for information that the rota for Members’ Business until Christmas Recess is as follows– Week beginning Tuesday Wednesday Thursday 2 Oct 2023 LAB CON* SNP October recess 2023 23 Oct 2023 SNP GRN LAB 30 Oct 2023 LAB SNP SNP 6 Nov 2023 CON SNP LAB 13 Nov 2023 SNP SNP* LAB 20 Nov 2023 SNP CON LAB 27 Nov 2023 SNP SNP GRN 4 Dec 2023 LD CON SNP 11 Dec 2023 SNP SNP CON 18 Dec 2023 LAB SNP SNP Christmas recess *swapped 4.
Last updated: 9 April 2024

PB_2023_Paper117

Bureau members may wish to note for information that the rota for Members’ Business until Christmas Recess is as follows– Week beginning Tuesday Wednesday Thursday 25 Sept 2023 SNP SNP CON 2 Oct 2023 LAB SNP SNP October recess 2023 23 Oct 2023 SNP GRN LAB 30 Oct 2023 LAB SNP SNP 6 Nov 2023 CON SNP LAB 13 Nov 2023 SNP CON LAB 20 Nov 2023 SNP CON LAB 27 Nov 2023 SNP SNP GRN 4 Dec 2023 LD CON SNP 11 Dec 2023 SNP SNP CON 18 Dec 2023 LAB SNP SNP Christmas recess 4.
Last updated: 30 May 2024

Glasgow City Council

Request Name of Person Gillian McNaught – Legal Lead Service CED Preparing Response Manager – Licensing Call For Written Opened Date 16/05/24 Closing Date 29/05/24 Evidence Date of Date of Request - Committee Name(s) of Oral Evidence Pr...
Last updated: 7 October 2022

UKSI Official Controls letter from the Cabinet Secretary 18 May 2022

At the end of the TSP the Official Controls Regulation will apply fully to all SPS goods, including those imported into GB from relevant third countries. The current end date for the TSP is 30 June 2022. The Instrument will change this date to 31 December 2022.
Last updated: 7 October 2022

SSI The Official Controls Transitional Staging Period No 3 Regulations 2021 further information

Firstly the Committee asked why the transitional staging period ends on 30 June when there are further stages planned beyond that. This instrument replaced the dates for the ending of the transitional staging period, as set out in the Official Controls (Extension of Transitional Periods) Regulations 2021 with a single date – 30 June 2022 – so that the Official Controls Regulation will apply to all SPS goods starting from 1 July 2022.
Official Report Meeting date: 17 April 2024

Education, Children and Young People Committee 17 April 2024

It was interesting that, prior to the recess, we had a session with some young people that was facilitated by Who Cares?
Last updated: 13 March 2024

SPBill44S062024

Notice of assessment 41 (1) The valuer must— (a) give a notice in writing (referred to in this Part as a “notice of assessment”) to— 35 (i) the small landholder, and (ii) the landlord, and 94 Land Reform (Scotland) Bill Schedule—Small landholdings Part 4—Compensation Chapter 3—Process for determination of compensation amount (b) at the same time, give a copy of the notice to the Tenant Farming Commissioner. (2) The notice of assessment must be given before the end of the period of 8 weeks beginning with— (a) the day after the day on which the period for applying under paragraph 38(1) to 5 appoint a different person as the valuer ends without such an application being made, or (b) where such an application is made— (i) the date...
Last updated: 11 June 2024

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Due to the difficulty with creating a fixed date for the funding to discontinue, the Scottish Government intends to review this in 2023, five years after the new duty comes into force. 10.
Last updated: 22 April 2024

UKSI Official Controls 10 April 2024

The instrument will extend the end date of the Transitional Staging Period to 31 January 2025.

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