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Last updated: 5 June 2025

SPBill73DPMS062025

Section 19 of the Bill provides Scottish Ministers with the power to set accounting periods and to require self-assessed SBSL returns to be submitted and tax paid in relation to those accounting periods.
Last updated: 24 May 2023

SPBill28DPMS062023accessible

Such accounts will be subject to the existing accounting and auditing requirements that local authorities must currently abide by. 40.
Official Report Meeting date: 7 December 2022

Economy and Fair Work Committee 07 December 2022

Your question about how we will take those strong messages into account in the formation of our just transition plans is a good one, because we will have to take those into account.
Official Report Meeting date: 24 May 2022

Net Zero, Energy and Transport Committee 24 May 2022

ScotRail Trains Ltd will have its accounts treated as part of the Scottish Rail Holdings group accounts, as it is a subsidiary company under section 479A of the Companies Act 2006.
Official Report Meeting date: 18 January 2022

Delegated Powers and Law Reform Committee 18 January 2022

Does the committee wish to draw the instrument to the attention of the Parliament on reporting ground (j), in relation to the failure to lay the instrument in accordance with laying requirements under the 2010 act?
Last updated: 9 January 2023

SG response to prebudget scrutiny 2324

We are intending to publish our response to recommendations provided by the Equality and Human Rights Budget Advisory group early next year and this response will lay out further how we plan to continue to improve alignment and accountability in this area building on prior work and we will update the committee in thi...
Last updated: 29 January 2026

SPBill59BS062026

Process for setting or amending targets or adjusting topics 2F Process for setting or amending targets or adjusting topics 20 (1) Before making regulations under section 2C(1) or 2E(5), the Scottish Ministers must— (a) seek and have regard to scientific advice in relation to any target the regulations would set or the amendments they would make to the targets or, as the case may be, to the topics, from such persons as the Scottish 25 Ministers consider to be independent and to have relevant expertise, (aa) consult such persons as the Scottish Ministers consider may have an interest in, or otherwise be affected by, the regulations, and (b) in the case of regulations which would set or amend a target, be satisfied that the target, or amended target, can be met. 30 (2) But the requirement to seek advice under subsection (1)(a) does not apply if— (a) the regulations are being made in consequence of a review under subsection 2E(1), and (b) the Scottish Ministers are satisfied that the advice provided in respect of the review is sufficient. 35 (3) The Scottish Ministers must, at the same time as laying...
Last updated: 28 October 2022

SPCB 2022 Paper 59

The treatment has already been agreed with Audit Scotland as part of the 2021-22 accounts audit process and this paper is therefore presented in tandem with the 2021-22 Annual Report and Accounts.
Last updated: 25 May 2022

20220525_LIDPInquiry_Additional submission from Alan McIntosh

This bank fee is applied in every case, even where the Bank Account Arrestment fails, as the funds in the account are less than the Protected Minimum Balance of £566.51.
Last updated: 11 June 2024

Social Security (Scotland) Bill As Introduced

Accountability 6 Annual report 10 (1) As soon as practicable after the end of each financial year, the Scottish Ministers are to— (a) lay before the Scottish Parliament, and (b) make publicly available by such means as they consider appropriate, a report on the performance of the Scottish social security system in th...

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