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Official Report Meeting date: 15 November 2017

Meeting of the Parliament 15 November 2017

It is, therefore, very important that we encourage businesses in Ayr and Ayrshire to get involved with the VisitScotland information partnership programme, because that is the way in which tourism is moving.
Official Report Meeting date: 2 March 2017

Public Petitions Committee 02 March 2017

We should definitely keep the petition open while we get more information from decision makers.
Official Report Meeting date: 2 November 2016

Meeting of the Parliament 02 November 2016

We should all give further consideration to promotion of the business pledge in order to get as much good work out of it as possible.
Committee reports Date published: 6 October 2022

Allotments and community growing: the impact of Part 9 of the Community Empowerment Act - Access to land

My personal experience is that it depends, first, on the mood of the planning officer on the day and, secondly, on who you get, because there is no continuity across the planning staff."
Last updated: 28 August 2024

NationalOutcomes_SPICeSummaryOfEvidence_27Aug24

Respondents also call for active participation in global efforts to address climate change.
Last updated: 10 June 2024

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P ART 4 P AYMENT , COLLECTION AND MANAGEMENT OF TAX 15 Liability for tax 11 Taxable activity (1) The carriage of a chargeable passenger on a chargeable aircraft, on any flight that begins at an airport in Scotland, is a taxable activity. (2) The tax is incurred when the aircraft first takes off on the passenger’s flight. 20 12 Taxable persons (1) Every aircraft operator that carries out a taxable activity is a taxable person. (2) The taxable person is the taxpayer (for the purposes of the Revenue Scotland and Tax Powers Act 2014), irrespective of whether that person recovers from chargeable passengers all or any part of the cost of the tax. 25 Registration 13 Revenue Scotland to keep ADT register (1) Revenue Scotland must keep a register (to be known as the ADT register) for the purpose of collecting and managing the tax. (2) The register is to be kept in the form that Revenue Scotland thinks fit. 30 (3) Revenue Scotland must promptly 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 thinks fit, any information derived from the register. 14 Duty to register for tax 35 (1) This section applies to an aircraft operator if the operator— 6 Air Departure Tax (Scotland) Bill Part 4—Payment, collection and management of tax (a) is not registered for the tax, and (b) either— (i) becomes a taxable person, or (ii) forms an intention to do something, or to stop doing something, that will 5 result in the operator becoming a taxable person. (2) If the aircraft operator intends to make occasional returns under section 18, the aircraft operator must, before or at the same time as making the first return under that section, apply to Revenue Scotland to register for the tax. (3) In every other case, the aircraft operator must, no later than 30 days after subsection (1) 10 first applies to the operator, apply to Revenue Scotland to register for the tax. (4) An aircraft operator is registered for the tax if Revenue Scotland has included the operator’s details in the ADT register. 15 Duty to deregister for tax (1) Subsection (2) applies to an aircraft operator if the operator— 15 (a) is registered for the tax, (b) is required to make quarterly returns under section 17, and (c) either— (i) ceases to be a taxable person, or (ii) forms an intention to do something, or to stop doing something, that will 20 result in the operator ceasing to be a taxable person. (2) The aircraft operator must, no later than 30 days after the situation referred to in subsection (1)(c) arises, apply to Revenue Scotland to deregister for the tax. (3) An aircraft operator is deregistered for the tax if Revenue Scotland has removed the operator’s details from the ADT register. 25 Tax returns 16 Duty to make returns and pay tax (1) A taxable person must make tax returns in accordance with— (a) section 17 (quarterly returns), or (b) section 18 (occasional returns). 30 (2) Where a return is made under section 17 or 18, or amended under section 83 of the Revenue Scotland and Tax Powers Act 2014, any tax payable as a result of the return or amendment must be paid at the same time as the return or amendment is made. (3) For the purpose of subsection (2), tax is treated as paid if arrangements satisfactory to Revenue Scotland are made for payment of the tax. 35 17 Quarterly returns (1) Every taxable person that is not making occasional returns must make quarterly returns. (2) Quarterly returns are due no later than 30 days after the end of each accounting period.
Official Report Meeting date: 19 March 2020

Meeting of the Parliament 19 March 2020

Mr Greer raises very fair points about the necessity of ensuring that food gets to young people. One of the biggest issues that I have worried about in making this decision is getting food to young people for whom, without a word of exaggeration, school is the only place where they get a decent meal.
Official Report Meeting date: 24 April 2018

Environment, Climate Change and Land Reform Committee 24 April 2018

The bill’s provisions are about the control of those activities. As the cabinet secretary says, those activities would have to be undertaken by any manager because of the wider regulations that exist.
Last updated: 7 March 2023

BB20180430

Supported by: Bill Kidd*, Stuart McMillan*, Joan McAlpine*, Rona Mackay* *S5M-11952 Clare Adamson: Funding Boost for Motherwell That the ’s Windmills Café— Parliament congratulates Windmills Café on its recent award of £59,000 from BBC Children in Need; notes that the café, based in Motherwell, will use the award to deliver a range of activities for young people aged between 15 and 18 with learning difficulties; understands that the activities will include a cooking camp and a training camp, which will help the transitioning out of school, as well as a monthly social gathering that will be held in the social enterprise café; notes that not only will these activities help young people be equipped with the tools required for increasing their independence but that each young person will be provided with an individual learning plan that will help them set their own personal goals from school into employment, and wishes Windmills and the young people well in their future endeavours.
Last updated: 7 March 2023

BB20190329

Supported by: David Torrance*, Sandra White*, Rona Mackay*, Stuart McMillan*, Richard Lyle* *S5M-16652 Annie Wells: The Coming Home Centre Receives £500—That the Parliament congratulates The Coming Home Centre on receiving £500 from the Asda Foundation; notes that centre, which is in Govan, is a drop-in centre for Armed Forces' veterans and serving military personnel in the community; understands that it provides tea, coffee and a daily hot meal free of charge to veterans; considers that eating a hot meal together is an activity...

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