There are 66,443 results relating to "laying accounts"
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SPICe briefings
Date published:
28 November 2017
Local Government Finance: Fees and Charges 2011-12 to 2015-16 - Fees and charges for services
Fees and charges for services
Charging for services was explored by the Accounts Commission in its report, Charging for services: are you getting it right?
Official Report
Meeting date:
11 September 2024
Meeting of the Parliament 11 September 2024
Perhaps they were made to get away from the £82.95 million in last year’s consolidated accounts for losses and special payments.
Last updated:
9 December 2019
Non-Domestic Rates (Scotland) Bill as Introduced
.), after subsection (3A) (inserted by section 8(1)) insert— “(3B) This section does not apply to any notice or thing required to be given or done 5 in relation to an appeal under section 19 or 21 of the Non-Domestic Rates (Scotland) Act 2020.”. (2) In section 15(2) of the 1963 Act (proceedings in appeals), after “1975” (inserted by section 8(2)) insert “or appeals under section 19 or 21 of the Non-Domestic Rates (Scotland) Act 2020”. 10 P ART 4 A NTI - AVOIDANCE REGULATIONS 23 Anti-avoidance regulations (1) The Scottish Ministers may by regulations (“anti-avoidance regulations”) make such provision as they consider appropriate with a view to preventing or minimising 15 advantages (see section 24) arising from non-domestic rates avoidance arrangements that are artificial (see sections 25 and 26). (2) The Scottish Ministers may not make anti-avoidance regulations unless they consider that it is appropriate to do so. (3) Anti-avoidance regulations— 20 (a) may modify any enactment (but not this Part), (b) may make different provision for different purposes, (c) may make incidental, supplementary, consequential, transitional, transitory or saving provision. 24 Meaning of “advantage” 25 (1) An “advantage”, in relation to non-domestic rates, includes in particular— (a) avoidance of a possible assessment, (b) remission, (c) relief (or increased relief), (d) repayment (or increased repayment), 30 (e) deferral of a payment or advancement of a repayment. (2) In determining whether a non-domestic rates avoidance arrangement has resulted in an advantage, regard may be had to the amount of non-domestic rates that would have been payable in the absence of the arrangement. 25 Non-domestic rates avoidance arrangements 35 (1) An arrangement (or series of arrangements) is a non-domestic rates avoidance arrangement if, having regard to all the circumstances, it would be reasonable to conclude that obtaining an advantage is the main purpose, or one of the main purposes, of the arrangement. 18 Non-Domestic Rates (Scotland) Bill Part 4—Anti-avoidance regulations (2) An “arrangement” includes any agreement, transaction, undertaking, action or event (whether legally enforceable or not). 26 Meaning of “artificial” (1) A non-domestic rates avoidance arrangement is artificial if Condition A or B is met. 5 (2) Condition A is met if the entering into or carrying out of the arrangement is not a reasonable course of action in relation to the non-domestic rates provisions in question having regard to all the circumstances, including— (a) whether the substantive results of the arrangement are consistent with— (i) any principles on which those provisions are based (whether express or 10 implied), and (ii) the policy objectives of those provisions, (b) whether the arrangement is intended to exploit any shortcomings in those provisions. (3) Condition B is met if the arrangement lacks economic or commercial substance. 15 (4) Each of the following is an example of something which might indicate that a non- domestic rates avoidance arrangement lacks economic or commercial substance— (a) the arrangement is carried out in a manner which would not normally be employed in reasonable business conduct, (b) the legal characterisation of the steps in the arrangement is inconsistent with the 20 legal substance of the arrangements as a whole, (c) the arrangement includes elements which have the effect of offsetting or cancelling each other, (d) transactions are circular in nature, (e) the arrangement results in an advantage that is not reflected in the business risks 25 undertaken. (5) The examples given in subsection (4) are not exhaustive. (6) Where a non-domestic rates avoidance arrangement forms part of any other arrangements, regard must also be had to those other arrangements. 27 Procedure for anti-avoidance regulations 30 (1) Anti-avoidance regulations are subject to the affirmative procedure. (2) Before laying...
Official Report
Meeting date:
16 May 2019
Public Audit and Post-legislative Scrutiny Committee 16 May 2019
That normally happens through the accountable officer, rather than directly with the cabinet secretary.
Official Report
Meeting date:
1 May 2019
Local Government and Communities Committee 01 May 2019
Partnership is key. Another aspect is accountability—that is mentioned in the committee’s papers, which I have read.
Official Report
Meeting date:
31 January 2019
Justice Sub-Committee on Policing 31 January 2019
A dedicated team has been in place for many years and there is clear governance and accountability, but the accountability and the responsibility for decision making is ultimately mine.
Official Report
Meeting date:
10 January 2019
Public Petitions Committee 10 January 2019
In the Parliament’s 20th year, it is appropriate to stop and ask what more we need to do across adult social care, including on charging, but there are other matters to take into account in that regard, too. Thank you for that helpful answer.
Official Report
Meeting date:
18 April 2018
Local Government and Communities Committee 18 April 2018
Those things will still be measured and reported, and the Government will still be accountable for them through the health boards.
Official Report
Meeting date:
22 March 2018
Public Audit and Post-legislative Scrutiny Committee 22 March 2018
The issue is whether that approach goes far enough and whether there is enough accountability, or whether a more structured system is preferred—one that is based on statute, perhaps with statutory guidance, as exists in certain parts of Canada.
Official Report
Meeting date:
15 June 2017
Justice Sub-Committee on Policing 15 June 2017
It does not replace the police officer’s account of what happened. It is just further evidence.
