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It is also considered necessary to amend section 18 by changing the date by which an occasional return is due from seven days to 30 days after the date of the taxable activity.
I accept that it would have been difficult to integrate eight capital asset schemes, but how satisfied are you with the up-to-dateness, correctness and management of the register itself?
I dare say that we will be in touch at a later date. 11:13 Meeting suspended. 11:15 On resuming—Seat Belts on School Transport (Scotland) Bill: Stage 1 Seat Belts on School Transport (Scotland) Bill: Stage 1 Agenda item 4 concerns consideration of the delegated powers in the Seat Belts on School Transport (Scotland) Bill.
We support the principle of the amendment entirely, but I have concerns about the time constraint because the date that is specified—2021—would be impossible to meet in practice, as many of the LEZs will not be in place by that date.
The fear might be that the UK would be in recession as well, so its GDP might be impacted as well as Scotland’s, whereas the fiscal framework’s parameters are about the relative position between the UK and Scotland.