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Official Report Meeting date: 3 September 2025

Meeting of the Parliament 03 September 2025

Nevertheless, there is in Scotland local government legislation—to which my colleague Ross Greer drew the Scottish Government’s attention over the recess—that places restrictions on local authorities applying ethical criteria in the way that I have set out.
Official Report Meeting date: 13 June 2024

Meeting of the Parliament 13 June 2024

A small working group between the various offices will be set up over recess to look to improve that experience.
Official Report Meeting date: 29 June 2023

Meeting of the Parliament 29 June 2023

(S6F-02291) We will meet a few times throughout the course of the summer recess. I am very grateful for that reply.
Official Report Meeting date: 29 June 2023

Meeting of the Parliament 29 June 2023

(S6F-02291) We will meet a few times throughout the course of the summer recess. I am very grateful for that reply.
Official Report Meeting date: 30 March 2023

Meeting of the Parliament 30 March 2023

Can the First Minister undertake that the bill will return to the chamber before the summer recess? If he cannot, will the Government publish correspondence and information on what is causing the hold-up between the Scottish Government and the United Kingdom Government?
Official Report Meeting date: 12 January 2023

Meeting of the Parliament 12 January 2023

Forecasts compiled by Consensus Economics show that the UK faces the worst and longest recession in the G7. The Office for Budget Responsibility predicts that we are facing the biggest fall in living standards since records began, due to inflation, and more than three quarters of members of the British Chambers of Commerce say that the UK Tory Brexit deal i...
Official Report Meeting date: 15 November 2022

Delegated Powers and Law Reform Committee 15 November 2022

Under section 28(2) of the Interpretation and Legislative Reform (Scotland) Act 2010, instruments subject to the negative procedure must be laid at least 28 days before they come into force, not counting recess periods of more than four days.
Official Report Meeting date: 18 November 2021

Meeting of the Parliament 18 November 2021

We hope that we will have an update prior to the Christmas recess, before we return in January. It has not been possible to hook up with James Dornan, so that concludes Scottish Parliamentary Corporate Body question time.
Last updated: 10 June 2024

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In doing so they must determine each figure and amount in a manner as would be, in so far as reasonably practicable, consistent with the most up-to-date advice provided by the relevant body on he methods to be used for that purpose.
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.

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