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Official Report Meeting date: 27 September 2022

Delegated Powers and Law Reform Committee 27 September 2022

That is a very interesting question. Because of the case of Hamilton v Western Bank in 1856, it appears that the only way in which one can do pledge in Scotland is by physically handing the thing over.
Last updated: 6 August 2019

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Scottish Elections (Franchise and Representation) Bill [AS INTRODUCED] n Act of the Scottish Parliament to enfranchise certain persons in respect of Scottish Aparliamentary and local government elections; to extend to certain persons the right to vote at, stand for election at, and hold office as elected members following, Scottish parliamentary and local government elections; and for connected purposes. 5 ART 1 P FOREIGN NATIONALS Enfranchisement for Scottish elections 1 Voting by qualifying foreign nationals (1) The Representation of the People Act 1983 is amended as follows. 10 (2) In section 2(1) (local government electors), in paragraph (c) for “or a relevant citizen of the Union” substitute “, a relevant citizen of the Union or (in Scotland) a qualifying foreign national”. (3) In section 4(3) (entitlement to be registered as a local government elector), in paragraph (c) for “or a relevant citizen of the Union” substitute “, a relevant citizen of the Union or 15 (in relation to a local government election in Scotland) a qualifying foreign national”. (4) In section 7B(3) (notional residence: declarations of local connection), in paragraph (e) after “Union” insert “or (if the declaration is made for the purposes only of the registration of local government electors in Scotland) a qualifying foreign national”. (5) In section 16(1) (contents of service declaration), in paragraph (e) after “Union” insert 20 “or (if the declaration is made for the purposes only of the registration of local government electors in Scotland) a qualifying foreign national”. (6) In section 17(1) (effect of service declaration), in paragraph (c) after “Union” insert “or (in relation to a declaration made for the purposes of the registration of local government electors in Scotland) a qualifying foreign national”. 25 (7) In section 49(5)(b) (effect of registers), after sub-paragraph (iv) insert— “(v...
Official Report Meeting date: 8 September 2020

Justice Committee 08 September 2020

It was accepted as legitimate in the case of Green v Associated Newspapers, in the Court of Appeal in about 2006.
Questions and Answers Date answered: 24 February 2021

S5W-35498

The Committee had decided earlier that day by a majority that it could not publish the submission due to legal restrictions imposed by the Lord Justice Clerk at the High Court of Justiciary under the Contempt of Court Act 1981 in the case of HMA v Alexander Elliot Anderson Salmond dated 10 March 2020 (as varied on 11 February 2021). 
Questions and Answers Date answered: 21 May 2020

S5W-29236

The remit of the Inquiry is accordingly:to establish the circumstances of the death of Sheku Bayoh, including the cause or causes of the death, any precautions which could reasonably have been taken and, had they been taken might realistically have resulted in the death being avoided, any defects in any operating models, procedures and training or other system of working which contributed to the death and any other factors which are relevant to the circumstances of the death;to make recommendations, if any, covering the taking of reasonable precautions, improvements to or introduction of any operating models, procedures and training, or other system of working, and the taking of any other steps which might realistically prevent other deaths in similar circumstances;to examine the post-incident management process and the investigation up to, but not including, the making by the Lord Advocate of the prosecutorial decision communicated to the family of Sheku Bayoh on 3 October 2018 (and the Victims’ Right to Review process that was undertaken by the Crown Counsel in 2019), including: (i) the effectiveness of procedures for gathering and analysing information, (ii) the securing and preserving of evidence, (iii) the roles and responsibilities of those involved, (iv) liaison with the family of the deceased and (v...
Official Report Meeting date: 20 September 2017

Writers to the Signet Dependants’ Annuity Fund Amendment (Scotland) Bill Committee 20 September 2017

The first recorded use of the signet—in other words, the seal of the king—was in 1369, and in 1532, when James V established the system that we know today and the Court of Session came into being, writers to the signet were included as members of the College of Justice.
Last updated: 24 January 2020

Policy Memorandum Female Genital Mutilation (Protection and Guidance) (Scotland) Bill

The carrying out of the practice of FGM on a person is recogn d as an infringement of Article 3 ECHR, being ise 8 described as: “a human rights issue…..the procedure will almost inevitably amount either to torture or to other cruel, inhuman or degrading treatment within the meaning, not only of article 3 of the ECHR, but also of article 1 or 16 of the Convention against Torture and other Cruel, Inhuman or Degrading Treatment or Punishment, article 7 of the 7 Communication from The Commission to The European Parliament and The Council – “Towards the Elimination of Female Genital Mutilation” at Chapter 1, page 4, paragraph 2 https://ec.europa.eu/info/sites/info/files/fgm_communication_25112013_en _1.pdf 8 As per Lady Hale in Secretary of State for the Home Department v...
Last updated: 22 January 2020

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SP Bill 43B Session 5 (2020) 2 Scottish National Investment Bank Bill Part 1—Establishment of the Bank Chapter 2—The Bank’s articles of association on establishment (2) The articles of association must state that the Bank has the following ancillary objects— (a) investing in inclusive and sustainable economic growth, (aa) investing to promote social wellbeing, (ab) investing to promote environmental wellbeing, and in particular— 5 (i) support the transitions required to meet the net-zero emissions target (as defined in section A1 of the Climate Change (Scotland) Act 2009), (ii) support the proposals and policies regarding circular economy initiatives set out in the latest climate change action plan to be laid before the Scottish Parliament under section 35 of that Act, 10 (iii) promote biodiversity, (ac) promoting the just transition principles (as defined in section 35C of the Climate Change (Scotland) Act 2009), (b) promoting and developing the activities of enterprises, where lack of financial investment is holding back economically viable commercial activity, 15 (c) promoting and developing the activities of small and medium-sized enterprises, (ca) promoting and developing the activities of enterprises which— (i) promote fair work (construed in accordance with section 14A), and (ii) pay their employees a living wage (construed in accordance with section 15(7) of the Procurement Reform (Scotland) Act 2014), 20 (d) creating and shaping markets through the provision of patient capital, (e) contributing to the achievement of the Scottish Government’s economic, social and environmental policy objectives, (f) advancing equality and non-discrimination. 2ZA Ethical investment standards 25 The articles of association must provide that the Bank’s board is responsible for the Bank— (a) having ethical investment standards which align with the Bank’s main object and ancillary objects as set out in its articles of association and its strategic missions, and 30 (b) having in place processes to ensure that the Bank’s investment decisions are taken in accordance with those standards. 2A Balanced scorecard (1) The articles of association must provide that the Bank must prepare and update a document (“the balanced scorecard”) to assist its preparation of reports under this Act. 35 (2) The articles of association must provide that, in preparing and updating the balanced scorecard, the Bank is to have regard to— (a) the economic impact of the performance of its investments over time, (b) the social impact of the performance of its investments over time, Scottish National Investment Bank Bill 3 Part 1—Establishment of the Bank Chapter 2—The Bank’s articles of association on establishment (c) the environmental impact of the performance of its investments over time, (d) any other impact (financial or non-financial) of the performance of its investments over time as the articles may provide. 3 General powers 5 (1) The articles of association must provide that the Bank may do anything for the purpose of its objects and specifically mention— (a) giving financial assistance— (i) on any terms and conditions, and (ii) by any description of investment, lending or guarantee, and 10 (b) forming and acting through subsidiaries. (2) The articles of association must also mention the following as examples of the form which financial assistance given by the Bank may take— (a) investment by the Bank (alone or with others) through the acquisition of loan or share capital in any company, 15 (b) investment by the Bank (alone or with others) through the acquisition of any— (i) undertaking, or (ii) assets, (c) a loan (secured or unsecured, and with or without interest), (d) insurance or a guarantee to meet any contingency (including default on payment 20 of a loan or any other failure to fulfil a contractual obligation). (3) For the avoidance of doubt, the articles of association may provide that the Bank may give financial assistance to a third sector body (as defined by section 37 of the Community Justice (Scotland) Act 2016). 4 Borrowing powers 25 The articles of association must include a prohibition on the Bank borrowing from anyone other than the Scottish Ministers. 5 Ownership The articles of association must preclude— (a) shares in the Bank from being allotted to anyone other than the Scottish Ministers, 30 (b) the Scottish Ministers from transferring their shares in the Bank. 6 Directors: appointment (1) The articles of association must provide that— (a) the Bank is to have between 9 and 13 directors, (b) there must be at least 2 executive directors (one of whom must be designated in 35 the articles as chief executive and the other as chief financial officer), 4 Scottish National Investment Bank Bill Part 1—Establishment of the Bank Chapter 2—The Bank’s articles of association on establishment (c) there may not be more than 4 executive directors, (d) at least two thirds of the directors must be non-executive directors. (2) The articles of association must provide that all of the Bank’s directors are to be appointed by the Scottish Ministers. 5 (3) The articles of association must provide that the chair of the Bank’s board is to be one of the non-executive directors appointed to the office of chair by the Scottish Ministers. 7 Directors: tenure (1) The articles of association must provide that— (a) the period of a non-executive director’s appointment is to be a period, not 10 exceeding 5 years, specified by the Scottish Ministers when making the appointment, (b) a person may be appointed to the office of non-executive director more than once, (c) no person may hold the office of non-executive director for a cumulative period exceeding 8 years. 15 (2) The articles of association must provide that a person ceases to hold the office of director as soon as— (a) the person ceases to be a director by virtue of any provision of the Companies Act 2006 or is prohibited from being a director by law, (b) the person becomes insolvent, meaning— 20 (i) the person’s estate has been sequestrated, (ii) the person has granted a trust deed for, or entered into a composition contract with, creditors, (iii) the person has been adjudged bankrupt, (iv) a voluntary arrangement proposed by the person has been approved, 25 (v...
Last updated: 17 March 2026

SPBill73BS062026

Types of new buildings which may be taxable 30 4 Meaning of “new residential unit” (1) A “new residential unit” means a unit— (a) consisting of— (i) the whole of a constructed or converted building which, on the building completion date, is intended to be (or is) used as a dwelling or other 35 accommodation, or (ii) a part of a constructed or converted building which, on the building completion date, is intended to be (or is) used separately as a dwelling or other accommodation, and (b) which is not an exempt residential unit (see section 5). 3 Building Safety Levy (Scotland) Bill Part 2—Key Concepts (2) Without prejudice to the generality of subsection (1)(a), a building or part of a building is to be taken as intended to be used as a dwelling or other accommodation to the extent that it is intended to be (or is) used for any of the following purposes— (a) residential accommodation for students in further or higher education, 5 (b) a hall of residence for students in further or higher education, (c) residential accommodation built for the purpose of occupation by tenants. (3) Without prejudice to the generality of subsection (1)(a), a building or part of a building is not to be taken as intended to be used as a dwelling or other accommodation to the extent that it is intended to be (or is) used for any of the following purposes— 10 (a) temporary residential accommodation, such as a hotel, inn or similar establishment, 1 (b) a residential institution for any of the following purposes— (i) a home or other institution providing residential accommodation for children, (ii) a home or other institution providing residential accommodation with personal care for persons in need of personal care by reason of old age, disability, 15 past or present dependence on alcohol or drugs or past or present mental disorder, (iii) a hospital or hospice, (iv) military barracks and other residential accommodation for use by members of the armed forces (including single and family accommodation provided 20 to such members by or on behalf of the Secretary of State for Defence), (v...
Last updated: 10 February 2026

SPBill73AS062026

(b) Amended return under section 83 of this Act. 40 (c) Claim for repayment under section 106, 107 or 108 of this Act.”. 22 Building Safety Levy (Scotland) Bill Part 5—Penalties 38 Failure to register for levy etc. (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) In section 209(1)(a) (penalties for failure to register for tax etc.), after sub-paragraph (iv) insert— 5 “(v) section 15 of the BSL(S) Act 2026 (duty to register for levy), (vi) section 18 of the BSL(S) Act 2026 (registration: notification and compliance),” (3) In section 210(4) (amount of penalty for failure to register for tax etc.), for “Scottish landfill tax or Scottish aggregates tax” insert “Scottish landfill tax, Scottish aggregates 10 tax or the Scottish building safety levy”. 1 39 Failure to request approval of tax representative appointment (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) After 216I (Power to change penalty provisions in Chapter 5A) insert— “C HAPTER 5B 15 P ENALTIES RELATING SOLELY TO S COTTISH BUILDING SAFETY LEVY 216J Failure to request approval of tax representative appointment: Scottish building safety levy (1) This section applies to a person who— (a) becomes subject, in accordance with regulations under section 22(1) of 20 the BSL(S) Act 2026, to an obligation to request Revenue Scotland’s approval for the appointment of the person’s tax representative, but (b) fails (with or without making the appointment) to make the request as required by the regulations. (2) The person is liable to a penalty of £10,000.”. 25 40 Failure to notify cessation of eligibility for group treatment or of having place of business in UK (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) After section 216J (as inserted by section 39(2)) insert— “216K Failure to notify cessation of eligibility for group treatment or of having 30 place of business in UK: Scottish building safety levy (1) This section applies to a person who— (a) fails to notify Revenue Scotland, under section 26(1) of the BSL(S) Act 2026, that the person has ceased to be eligible to be treated as a member of a group for the purposes of that Act, or 35 (b) fails to notify Revenue Scotland, under section 26(2) of the BSL(S) Act 2026, that the person has ceased to have an established place of business in the United Kingdom. (2) The person is liable to a penalty of £500.”. 23 Building Safety Levy (Scotland) Bill Part 5—Penalties 41 Failure to notify change to group treatment application or notification (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) After section 216K (as inserted by section 40(2)) insert— “216L Failure to notify change to group treatment application or notification: 5 Scottish building safety levy (1) This section applies to a person who fails to comply with section 27 of the BSL(S) Act 2026. (2) The person is liable to a penalty of £250.”. 42 Failure to provide security 10 (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. 1 (2) After section 216L (as inserted by section 41(2)) insert— “216M Penalty for failure to provide security: Scottish building safety levy (1) This section applies to a person who fails to comply with a requirement by Revenue Scotland under section 32 or section 33 of the BSL(S) Act 2026 to 15 provide security for the payment of the Scottish building safety levy. (2) The person is liable to a penalty of £20,000.”. 43 General provisions for penalties relating to the Scottish building safety levy (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) After section 216M (as inserted by section 42(2)) insert— 20 216N Reasonable excuse for failures under Chapter 5B “ (1) If a person (“P”) satisfies Revenue Scotland or (on appeal) the tribunal that there is a reasonable excuse for a failure to comply with a requirement imposed by or under the BSL(S) Act 2026 as described in section 216J(1), 216K(1), 216L(1), or 216M(1), liability to a penalty does not arise in relation to that 25 failure. (2) For the purposes of subsection (1)— (a) an insufficiency of funds is not a reasonable excuse unless attributable to events outside P’s control, (b) where P relies on any other person to do anything, that is not a 30 reasonable excuse unless P took reasonable care to avoid the failure, and (c) where P had a reasonable excuse for the failure but the excuse has ceased, P is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased. 35 216O Assessment of penalties under Chapter 5B (1) If a person becomes liable to a penalty under this Chapter, Revenue Scotland must— (a) assess the penalty, and 24 Building Safety Levy (Scotland) Bill Part 6—Reviews and Appeals (b) notify the person. (2) A penalty under this Chapter must be paid before the end of the period of 30 days beginning with the day on which the notification of the penalty is issued. (3) An assessment of a penalty under this Chapter— 5 (a) is to be treated for enforcement purposes as an assessment to tax, and (b) may be combined with an assessment to tax. (4) An assessment of a penalty under this Chapter must be made within the period of 12 months beginning with whichever is the later of— (a) the date on which the person became liable to the penalty, or 10 (b) the date on which Revenue Scotland first became aware of the person’s 1 liability to the penalty. 216P Power to change penalty provisions in Chapter 5B (1) The Scottish Ministers may by regulations make provision (or further provision) about penalties under this Chapter. 15 (2) Provision under subsection (1) includes provision— (a) about the circumstances in which a penalty is payable, (b) about the amounts of penalties, (c) about the procedure for issuing penalties, (d) about appealing penalties, 20 (e) about enforcing penalties. (3) Regulations under subsection (1) may not create criminal offences. (4) Regulations under subsection (1) may modify any enactment (including this Act). (5) Regulations under subsection (1) do not apply to a failure which began before 25 the date on which the regulations come into force.”. (3) In section 254 (subordinate legislation), in subsection (3), after paragraph (la) insert— “(lb) section 216P(1),”.

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