There are 56,354 results relating to "Bon march"
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Last updated:
4 June 2025
SPBill72PMS062025accessible
Its report, following a robust inquiry, was agreed in March 2020, but th May 2020 due to COVID.
Last updated:
2 June 2025
SPBill72PMS062025
Its report, following a robust inquiry, was agreed in March 2020, but publication was delayed until th 19 May 2020 due to COVID.
Last updated:
28 November 2024
BB20241202
Supported by: Annie Wells*, Alexander Stewart*, Liam Kerr*, Jeremy Balfour*, Douglas Ross*, Meghan Gallacher*, Edward Mountain*, Colin Beattie* *S6M-15673 Sandesh Gulhane: Glasgow Taxis Cup—That the Parliament notes that more than 700 students across Glasgow’s universities will compete in the Glasgow Taxis Cup on 26 March 2025, with 21 events taking place a...
Last updated:
18 November 2024
SPBill53PMS062024accessible
If they had been sentenced on 8 October 2024 and the provisions came into effect on 1 March 2025 then person C would be eligible for immediate release, subject to the transitional provisions.
Last updated:
18 November 2024
SPBill53PMS062024
If they had been sentenced on 8 October 2024 and the provisions came into effect on 1 March 2025 then person C would be eligible for immediate release, subject to the transitional provisions.
Last updated:
10 June 2024
$name
Registration 13 Revenue Scotland to keep ADT register 15 (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. (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. 20 (4) Revenue Scotland may publish, in the manner it thinks fit, any information derived from the register. 14 Duty to register for tax (1) This section applies to an aircraft operator if the operator— (a) is not registered for the tax, and 25 (b) either— (i) becomes liable to make quarterly returns under section 17, or (ii) forms an intention to do something, or to stop doing something, that will result in the operator becoming liable to make quarterly returns under section 17. 30 (3) The aircraft operator must, no later than 30 days after a situation described in subsection (1) arises, 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 35 (1) Subsection (2) applies to an aircraft operator if the operator— (a) is registered for the tax, and 10 Air Departure Tax (Scotland) Bill Part 4—Payment, collection and management of tax (c) either— (i) ceases to be liable to make quarterly returns under section 17, or (ii) forms an intention to do something, or to stop doing something, that will result in the operator ceasing to be liable to make quarterly returns under 5 section 17. (2) The aircraft operator must, no later than 30 days after a situation described 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. 10 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). 15 (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. 20 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. (3) In this section, ―accounting period‖ means— (a) the period— 25 (i) beginning on the date on which the person becomes a taxable person, and (ii) ending on whichever of the dates mentioned in paragraph (b) occurs next, and (b) each subsequent period of 3 months ending on 31 March...
Last updated:
10 June 2024
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P ART 5 F INAL PROVISIONS 35 Regulations 35 (1) Regulations under the following provisions are subject to the affirmative procedure— (a) section 8 (modifying key concepts), 20 Air Departure Tax (Scotland) Bill Part 5—Final provisions (b) section 10 (setting tax bands and tax rate amounts or making other provision concerning the structure of the tax), (c) section 34 (modifying administrative provisions), if the regulations add to, replace or omit any part of the text of an Act, 5 (d) section 36 (dealing with ancillary matters), if the regulations add to, replace or omit any part of the text of an Act. (2) Regulations under the following provisions are subject to the negative procedure— (a) section 34 (modifying administrative provisions), unless the regulations add to, replace or omit any part of the text of an Act, 10 (b) section 36 (dealing with ancillary matters), unless the regulations add to, replace or omit any part of the text of an Act, (c) section 37(2) (updating references in this Act to other enactments). (3) Any power conferred by this Act on the Scottish Ministers to make regulations includes the power to make— 15 (a) different provision for different cases or descriptions of case or for different purposes, and (b) such incidental, supplementary, consequential, transitional, transitory or saving provision as the Scottish Ministers consider necessary or expedient. (4) Subsection (3) does not apply to regulations made under section 41 (commencement). 20 36 Ancillary provision (1) The Scottish Ministers may by regulations make any incidental, supplementary, consequential, transitional, transitory or saving provision they consider appropriate for the purposes of, in connection with or for giving full effect to this Act or any provision made under it. 25 (2) Regulations under this section may modify any enactment (including this Act). 37 Interpretation (1) In this Act— ―administrative tax representative‖ means a tax representative that is appointed as described in section 22(2), 30 ―ADT register‖ means the register kept under section 13, ―airport‖ means an aerodrome as defined in section 105(1) of the Civil Aviation Act 1982, ―certificate of airworthiness‖ has the same meaning as in the Air Navigation Order 2016 (S.I. 2016/765), 35 ―connected flights‖ means flights that are connected in terms of the rules that are set out in schedule 1, ―EEA agreement‖ means the agreement on the European Economic Area signed at Oporto on 2 May 1992, together with the Protocol adjusting that Agreement signed at Brussels on 17 March...
Last updated:
31 May 2024
BB20240603
Abortion Services (Safe Access Zones) (Scotland) Bill (M) Stage 3 (debate, meeting of the Parliament), 12 June 2024 Amendments should be lodged by 12 noon on Wednesday 5 June with the clerks in the Legislation Team ([email protected]) Aggregates Tax and Devolved Taxes Administration (Scotland) Bill (G) Stage 2 (Day 1) (Finance and Public Administration Committee), 11 June 2024 All amendments should be lodged by 12 noon on Wednesday 5 June with the clerks in the ) Legislation Team ([email protected] Agriculture and Rural Communities (Scotland) Bill (G) Stage 2 completed, 15 May 2024 Stage 3 amendments may now be lodged with the clerks in the Legislation Team ) ([email protected] Assisted Dying for Terminally Ill Adults (Scotland) Bill (M) Stage 1 (lead committee (Health, Social Care and Sport)), 21 May 2024 Stage 1 (Delegated Powers and Law Reform Committee), 28 May 2024 Monday 3 June 2024 29 Today's Business Future Business Motions & Questions Legislation Other Gnothaichean an-diugh Gnothaichean ri teachd Gluasadan agus Ceistean Reachdas Eile Progress of Legislation | Adhartas Reachdais Bankruptcy and Diligence (Scotland) Bill (G) Stage 3 (debate, meeting of the Parliament), 6 June 2024 rd Report after Stage 2 – Delegated Powers and Law Reform Committee (33 Report, 2024) Children (Care and Justice) (Scotland) Bill (G) Passed, 25 April 2024 Circular Economy (Scotland) Bill (G) Stage 2 completed, 28 May 2024 Stage 3 amendments may now be lodged with the clerks in the Legislation Team ([email protected]) Disability Commissioner (Scotland) Bill (M) Stage 1 (evidence, lead committee (Equalities, Human Rights and Civil Justice)), 4 June 2024 European Charter of Local Self-Government (Incorporation) (Scotland) Bill (M) Passed, 23 March...
Last updated:
24 August 2023
Quality of public audit AR 22_23
Our analysis shows that the declining performance is unlikely to improve significantly in 2022/23. As at the 31 March 2023, 73 per cent of 2022/23 audits are planned to be completed on time by audit providers.
Last updated:
7 March 2023
BB20191128
Supported by: Bob Doris*, Rona Mackay*, Stuart McMillan*, Mark Griffin*, Richard Lyle*, Sandra White*, Pauline McNeill*, Bill Kidd*, Andy Wightman*, Mark McDonald*, Patrick Harvie*, Kenneth Gibson* *S5M-20060 Alexander Stewart: Clackmannanshire Sports Council Awards 2020—That the Parliament welcomes the news that the nominations are now open for the Clackmannanshire Sports Council annual awards, which will take place during March...
