There are 26,625 results relating to "Sem receipt Code"
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Last updated:
1 October 2024
SPBill38BS062024
C HAPTER 4 A DMINISTRATION Registration 30 17 Scottish aggregates tax register (1) Revenue Scotland must keep a register (to be known as the Scottish aggregates tax register) containing such information as Revenue Scotland considers is required for the purposes of the collection and management of the tax. (2) The register is to be kept in the form that Revenue Scotland considers appropriate. 35 (3) Revenue Scotland must make any changes to the register that appear to Revenue Scotland to be required for the purpose of keeping the register up to date. (4) Revenue Scotland may publish, in the manner it considers appropriate— (a) information derived from the register, and (b) information falling within any of the descriptions set out in subsection (5). 13 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 4—Administration (5) The information is— (a) the names and trading names (if different) of registered persons, (b) the registration numbers assigned to those persons in the register, (c) the addresses, co-ordinates and boundary plans of any sites or other premises at 5 which those persons carry on business, and the type of material produced at each site or premises, (d) the fact (where it is the case) that the registered person is a body corporate which by virtue of section 29 is treated as a member of a group, (e) where paragraph (d) applies— 10 (i) the names of the other bodies corporate treated under that section as members 1 of the group, (ii) the addresses, co-ordinates and boundary plans of any sites or other premises at which those other bodies carry on business, and the type of material produced at each site or premises, 15 (g) the names of tax representatives against the names of the non-resident taxpayers of whom they are the representatives, (h) the information mentioned in paragraphs (a) to (c) in respect of persons who have notified Revenue Scotland under section 20 of the production of exempt aggregate, and 20 (i) such other information as Revenue Scotland considers appropriate. (6) Information may be published in accordance with subsection (4) despite any obligation not to disclose the information that would otherwise apply which is contained in— (a) an Act of the Scottish Parliament, (b) an instrument made under an Act of the Scottish Parliament, or 25 (c) any other enactment which, if contained in an Act of the Scottish Parliament, would be within the legislative competence of the Parliament. 18 Duty to register for tax (1) A person who— (a) carries out taxable activities, and 30 (b) is not registered, is liable to be registered. (2) For the purposes of this section, a person carries out taxable activities if the person is responsible for subjecting a quantity of aggregate to commercial exploitation. (3) Where— 35 (a) a person at any time— (i) forms the intention of carrying out taxable activities, or (ii) carries out taxable activities, and (b) the person is not registered, 14 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 4—Administration 1 the person must notify Revenue Scotland at whichever is the earliest time of paragraph (a)(i) or (ii). (4) Where a person is liable to be registered by virtue of subsection (1), Revenue Scotland may register the person with effect from the time when the person begins to carry out 5 taxable activities (whether or not the person notifies Revenue Scotland under subsection (3)). (5) The Scottish Ministers may by regulations provide for persons carrying out taxable activities to be, to such extent and subject to such conditions or restrictions as may be prescribed in the regulations, either— 10 (a) exempt from the requirement to be registered under this section, or 1 (b) exempt from other requirements imposed by or under this Part on registrable persons. (6) Regulations under subsection (5) may, in relation to persons who are exempt from the requirement to be registered under this section, include provision— 15 (a) requiring those persons to keep any records that may be needed to enable those persons to comply with a requirement to notify Revenue Scotland of the person's intention— (i) to carry out taxable activities, or (ii) to cease to carry out taxable activities, 20 (b) requiring those persons to preserve those records until a day specified by the Scottish Ministers in the regulations (and different days may be specified for different purposes under this paragraph), (c) specifying that the records required to be kept and preserved under paragraphs (a) and (b) do, or do not, include records described in the regulations, and 25 (d) specifying supporting documents (including accounts, books, deeds, contracts, vouchers and receipts...
Last updated:
27 September 2024
BB20240930
S6W-30242 Monica Lennon: To ask the Scottish Government, in order to prevent school meal debt and hidden hunger among pupils, what plans it has to widen the eligibility for free school meals to all families in receipt of Scottish Child Payment. S6W-30243 Monica Lennon: To ask the Scottish Government what its position is on extending the one-year school meal...
Last updated:
10 June 2024
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Management of Offenders (Scotland) Bill 5 Part 1—Electronic monitoring etc. (3) Following receipt of a request under subsection (1), the persons mentioned in subsection (2) must provide the information requested to the Scottish Ministers not later than 28 days after the day on which the request is received. (4) The Scottish Ministers may by regulations make...
Last updated:
26 March 2024
SPBill45DPMS062024accessible
Section 43L sets out the process by which a tenant in a rent control area can make a referral to a rent officer following receipt of a rent increase notice. Section 43L(3) creates the power for Scottish Minister to prescribe the form, fee and manner of intimation of a referral to a rent officer under section 43L.
Last updated:
8 February 2024
REUL SPICe Briefing Schedule 1
CHP GOO's have never been requested and do not have a bearing on receipt of the fiscal benefits available under the CHPQA scheme.
Last updated:
16 November 2023
BB20231117
Supported by: Miles Briggs*, Colin Beattie*, Murdo Fraser*, Alexander Stewart*, Sandesh Gulhane*, Pam Gosal*, Bill Kidd*, Kenneth Gibson*, Annie Wells*, Edward Mountain*, Douglas Ross*, Stuart McMillan*, Meghan Gallacher* Emma Harper: Success of the 2023 Dumfries and Galloway Life Awards —That *S6M-11277 the Parliament congratulates the winners and nominees of Dumfries and Galloway Life magazine’s 2023 Dumfries and Galloway Life Awards, which took place on 10 November 2023 at Easterbrook Hall in Dumfries; understands that hundreds of local businesses, individuals, third sector and community groups were nominated for awards for the fantastic work that they do across Dumfries and Galloway, and celebrates each and every nominee; notes that amongst those in receipt...
Last updated:
7 September 2023
BB20230908
S6W-21161 Maurice Golden: To ask the Scottish Government, in light of its publication, Free Personal and Nursing Care, Scotland, 2022-23, for what reason 25% of Care at Home clients aged 18-64 were not in receipt of Free Personal Care as at 31 March 2023.
Last updated:
24 March 2023
BB20230327
*S6M-08345 Paul McLennan: Stepping Out Secures National Lottery Community Funding— That the Parliament congratulates the Stepping Out Project on its receipt of a £99,241 grant from the National Lottery Community Fund; notes that the group will use the funding to deliver services to people with severe and enduring mental health issues, offering intensive one...
Last updated:
7 March 2023
BB20201130
S5W-33551 Alex Cole-Hamilton: To ask the Scottish Government whether unpaid carers who are not in receipt of Carer's Allowance for whatever reason will be eligible for the COVID-19 vaccine in the first wave of delivery and, if so, how will they be identified.
Last updated:
14 February 2023
BB20221114
Supported by: Jenni Minto*, Emma Harper*, Siobhian Brown*, David Torrance*, Bill Kidd*, Jeremy Balfour*, Stephanie Callaghan* Jim Fairlie: Blue Ribbon Award to Zayn's Fast Food Takeaway in Perth—That *S6M-06679 the Parliament congratulates Zayn’s Fast Food Takeaway in Perth for its receipt of a prestigious Blue Ribbon from the Good Food Awards; understands ...
