There are 5,067 results relating to "P"
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Last updated:
10 June 2024
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Air Departure Tax (Scotland) Bill [AS INTRODUCED] CONTENTS Section P ART 1 A IR DEPARTURE TAX 1 Air departure tax P ART 2 K EY CONCEPTS Chargeable passengers 2 Meaning of chargeable passenger Chargeable aircraft 3 Meaning of chargeable aircraft Other key concepts 4 Meaning of flight 5 Meaning of carriage and agreement for carriage 6 Meaning of maximum passenger capacity and maximum take-off weight 7 Meaning of standard class travel Modification of key concepts 8 Key concepts may be modified by regulations P ART 3 T AX RATES 9 Tax structure 10 Tax bands and rate amounts to be set by regulations P ART 4 P AYMENT , COLLECTION AND MANAGEMENT OF TAX Liability for tax 11 Taxable activity 12 Taxable persons Registration 13 Revenue Scotland to keep ADT register SP Bill 3 Session 5 (2016) ii Air Departure Tax (Scotland) Bill 14 Duty to register for tax 15 Duty to deregister for tax Tax returns 16 Duty to make returns and pay tax 17 Quarterly returns 18 Occasional returns 19 Form and content of returns 20 Special accounting schemes Tax representatives 21 Duty to have tax representative 22 Fiscal and administrative tax representatives 23 Fiscal tax representatives: powers, duties and liabilities 24 Administrative tax representatives: powers, duties and limits on liability 25 Eligibility to be tax representative 26 Duration of tax representative appointments 27 Duty to notify Revenue Scotland if appointment ceases to have effect Provision of security 28 Security required by individual directions 29 Security required by general directions Handling agents 30 Meaning of handle and handling agent 31 Liability of handling agents Communications with Revenue Scotland 32 Communications with Revenue Scotland 33 Inaccuracies in information notified to Revenue Scotland Modification of administrative provisions 34 Administrative provisions may be modified by regulations P ART 5 F INAL PROVISIONS 35 Regulations 36 Ancillary provision 37 Interpretation 38 Minor and consequential modifications 39 Crown application 40 Index of defined expressions 41 Commencement 42 Short title __________ iii Air Departure Tax (Scotland) Bill Schedule 1—Connected flight rules Schedule 2—Minor and consequential modifications to Revenue Scotland and Tax Powers Act 2014 Schedule 3—Index of defined expressions Air Departure Tax (Scotland) Bill 1 Part 1—Air departure tax THE FOLLOWING ACCOMPANYING DOCUMENTS ARE ALSO PUBLISHED: Explanatory Notes (SP Bill 3-EN), a Financial Memorandum (SP Bill 3-FM), a Policy Memorandum (SP Bill 3-PM) and statements on legislative competence (SP Bill 3-LC).
Last updated:
11 June 2024
Social Security Scotland Bill As Passed
P ART 3 F INAL PROVISIONS Generality of enabling power unaffected 10 11 Nothing in this schedule, apart from the following provisions, is to be taken to limit what may be prescribed in the regulations— (a) Chapter 1 of Part 1, (b) paragraph 10A in Part 2.
Last updated:
23 January 2024
SPBill42S062024 (3)
Scottish Elections (Representation and Reform) Bill [AS INTRODUCED] CONTENTS Section P ART 1 C ANDIDACY RIGHTS ETC . OF FOREIGN NATIONALS 1 Scottish Parliament elections 2 Local government elections P ART 2 D ISQUALIFICATION Scottish disqualification orders 3 Scottish disqualification orders 4 Returning officers 5 Registration officers 6 Counting officers 7 Effect of order: Scottish Parliament 8 Effect of order: local government 9 Power to amend the schedule Disqualification orders under Elections Act 2022 10 Scottish Parliament: disqualification from membership 11 Local authorities: disqualifications for nomination, election and holding office Temporary relief from disqualification 12 Persons holding office: temporary relief from effect of disqualification Section 15 of the Scotland Act 1998 13 Ending ambulatory effect of section 15 of the Scotland Act 1998 P ART 3 C AMPAIGN FINANCE Expenditure in respect of Scottish Parliament elections 14 Notional and third party expenditure: Scottish Parliament elections 15 Third parties capable of giving notification 16 Restriction on which third parties may incur controlled expenditure 17 Transitional provision: offences relating to third party expenditure SP Bill 42 Session 6 (2024) ii Scottish Elections (Representation and Reform) Bill 18 Code of practice on controls relating to third parties Expenditure in respect of local government elections 19 Notional expenditure: local government elections P ART 4 R ESCHEDULING OF ELECTIONS ETC .
Last updated:
18 June 2024
SPBill33BS062024
P ART 4 R URAL COMMUNITIES AND ECONOMY Venison supply chains and infrastructure 15 5A Assisting persons who work in, operate, or seek to establish venison supply chains and infrastructures, such as deer larders and access to carcass removal.
Last updated:
11 June 2024
Groupings of Amendments for Consideration Stage Pow of Inchaffray Drainage Commission (Scotland) Bill
P ow of Inchaffray Drainage Commission (Scotland) Bill Groupings of Amendments for Consideration Stage This document provides procedural information which will assist in preparing for and following proceedings on the above Bill.
Last updated:
1 March 2023
SPICe Briefing Improve support for victims of spiking Amended
Police Scotland’s submission states that it “takes all reports of spiking seriously and your report will be fully investigated” (p 12). The SPICe briefing includes information on relevant criminal offences.
Last updated:
1 March 2023
SPICe Briefing Improve support for victims of spiking Amended
Police Scotland’s submission states that it “takes all reports of spiking seriously and your report will be fully investigated” (p 12). The SPICe briefing includes information on relevant criminal offences.
Last updated:
11 April 2025
tourism 18 March 2024 CPG minutes
Presentation from Anna Day (AD), Economic Development Manager, Culture, Tourism and Place, P&K Council, Perth Museum: • AD started with an update on the business case behind the Perth Museum project.
Last updated:
14 November 2023
SPBill38S062023
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill [AS INTRODUCED] CONTENTS Section P ART 1 S COTTISH AGGREGATES TAX C HAPTER 1 T HE TAX 1 The tax 2 Overview of Part 1 C HAPTER 2 K EY CONCEPTS Meaning of “aggregate” 3 Meaning of “aggregate” 4 Excepted processes Taxable and exempt aggregate 5 Taxable aggregate 6 Exempt aggregate Commercial exploitation of aggregate 7 Commercial exploitation 8 Persons liable to pay tax Sites and site operators 9 Originating sites 10 Operators of sites C HAPTER 3 C ALCULATION OF TAX Amount of tax 11 Weight of aggregate 12 Rate of tax SP Bill 38 Session 6 (2023) ii Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Repayments 13 Repayments of overpaid tax 14 Adjustment of contracts Credits 15 Tax credits 16 Tax credits: further provision C HAPTER 4 A DMINISTRATION Registration 17 Scottish aggregates tax register 18 Duty to register for tax 19 Duty to cancel registration for tax 20 Duty to notify Revenue Scotland of production of exempt aggregate 21 Registration by Revenue Scotland 22 Registration: further provision Tax returns and record-keeping 23 Duty to make returns and pay tax 24 Form and content of returns 25 Communications from taxpayers to Revenue Scotland Non-resident taxpayers 26 Appointment of tax representatives 27 Effect of appointment of tax representatives 28 Definition of “business premises” to exclude premises of tax representatives Special cases 29 Groups of companies 30 Notification of cessation of eligibility for group treatment or of having place of business in UK 31 Group treatment: substitution and termination 32 Partnerships and unincorporated bodies etc. 33 Bankruptcy etc. 34 Transfer of business as a going concern Provision of security 35 Security required by individual direction 36 Security required by general direction Delegation of functions 37 Delegation of functions by Revenue Scotland C HAPTER 5 P ENALTIES 38 Failure to make return Aggregates Tax and Devolved Taxes Administration (Scotland) Bill iii 39 Failure to pay tax 40 Inaccuracies in taxpayer documents 41 Failure to register for tax etc. 42 Failure to notify production of exempt aggregate 43 Inaccurate documents in tax credit claim 44 Failure to request approval of tax representative appointment 45 Failure to notify cessation of eligibility for group treatment or of having place of business in UK 46 Failure to provide security 47 General provisions for penalties relating to Scottish aggregates tax C HAPTER 6 R EVIEWS AND APPEALS 48 Reviews and appeals of decisions of Revenue Scotland C HAPTER 7 I NTERPRETATION 49 Interpretation of Part 1 50 Interpretation of the Revenue Scotland and Tax Powers Act 2014 P ART 2 D EVOLVED TAXES ADMINISTRATION 51 Minor amendment of section 94 of the Revenue Scotland and Tax Powers Act 2014 52 Refusal of repayment claim where other tax not paid 53 Penalties for failure to pay tax 54 Communications from Revenue Scotland to taxpayers 55 Use of automation by Revenue Scotland 56 Set-off by Revenue Scotland 57 Role of designated officer P ART 3 F INAL PROVISIONS 58 Regulations 59 Ancillary provision 60 Crown application 61 Commencement 62 Short title 1 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 1—The tax THE FOLLOWING ACCOMPANYING DOCUMENTS ARE ALSO PUBLISHED: Explanatory Notes (SP Bill 38-EN), a Financial Memorandum (SP Bill 38-FM), a Policy Memorandum (SP Bill 38-PM), a Delegated Powers Memorandum (SP Bill 38-DPM) and statements on legislative competence (SP Bill 38-LC).
Last updated:
1 December 2022
20221130_ScottishWater_supplementary_evidence
Cause for the reduction of administrative expenses (p. 153) Response – The £16.1m reduction is the consolidated position for all the Scottish Water group of companies.
