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It agrees with the conclusion of the Commissioner that Ms Hamilton has not breached the statutory or the Code of Conduct requirements to make an oral declaration of her interests when participating in the parliamentary debate on 19 February 2019.
Committee reports
Date published:
27 February 2019
This regulation provides: “For the purposes of Article 19(1), any transponder implanted into an equine animal by a veterinary surgeon must display a code unique to that transponder.” Regulation 17(h) provides that failure to comply with this requirement is a criminal offence.
HMRC is responsible for the initial and ongoing determination of whether or not someone is a Scottish taxpayer and identifies them with an 'S' at the beginning of their tax code. HMRC reported in its Annual Report and Accounts 2016-172UK Government.
If it is apparent to me that what is going on is just a political debate and that members of the public disagree with someone’s political views, that does not constitute a breach of the code’s provisions. I do not know whether that answers your question.
Section 26 provides the code must be reviewed at least every five years and that the Scottish Ministers must consult before publishing a code or revised code.