There are 64,431 results relating to "laying accounts"
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Committee reports
Date published:
2 September 2025
Subordinate Legislation considered by the Delegated Powers and Law Reform Committee on 2 September 2025
The Committee draws the instrument to the attention of the Parliament under reporting ground (j) for a failure to lay the instrument in accordance with the laying requirements in section 28(2) of the 2010 Act.
Committee reports
Date published:
22 May 2024
Subordinate Legislation Considered by the Delegated Powers and Law Reform Committee on 21 May 2024
Regulation 4(5) sets out how this is to be done where accounts have not been published in the previous 12 months.
Last updated:
6 June 2024
SPBill27BS062024
Mental health moratorium 1 Moratorium on debt recovery action: debtors who have a mental illness 5 (1) The Scottish Ministers must by regulations make provision establishing a moratorium on debt recovery action by creditors against individuals who have a mental illness. (2) Regulations under subsection (1) may (among other things) include provision about— (a) the eligibility criteria, or conditions, which must be met for the moratorium to apply in relation to an individual, 10 (b) the types of debts in respect of which the moratorium applies, 1 (c) the process for determining if the eligibility criteria, or conditions, are met (for example, by conferring functions on a person or persons of a description specified in the regulations), (d) the time period for which the moratorium is to apply in relation to an individual 15 (“the moratorium period”), (e) the actions creditors must, may or may not take during the moratorium period in relation to an individual who is the subject of the moratorium and the consequences (if any) for creditors for taking or failing to take such actions, (f) the obligations on an individual who is the subject of the moratorium during the 20 moratorium period, (g) the arrangements for the recording of, and access to, information that the moratorium is applying in relation to an individual, (h) appeals against decisions made under the regulations, (i) the obligations, or restrictions, on an individual or creditors following the end of 25 the moratorium period. (3) Regulations under this section may— (a) make different provision for different purposes, (b) modify any enactment, SP Bill 27B Session 6 (2024) 2 Bankruptcy and Diligence (Scotland) Bill (c) include incidental, supplementary, consequential, transitional, transitory or saving provision. (4) Regulations under this section are subject to the affirmative procedure. 1A Procedure for first regulations under section 1 5 (1) The Scottish Ministers must, before laying...
Last updated:
16 June 2022
SPBill04BS062022
Accounts and audit 5 10 (1) The Commission must— (a) keep proper accounts and accounting records, (b) prepare in respect of each financial year a statement of accounts, and (c) send a copy of the statement to the Auditor General for Scotland for auditing. (2) The Commission must comply with any directions which the Scottish Ministers give it 10 in relation to the matters mentioned in sub-paragraphs (1)(a) and (b). 1 Annual report 11 The Commission must, as soon as reasonably practicable after each financial year— (a) prepare and make publicly available a report of its activities during the year, (b) send a copy of the report to the Scottish Ministers, and 15 (c) lay a copy of the report before the Scottish Parliament.
Last updated:
4 October 2024
Chamber_Minutes_20241003
David McGill Clerk of the Parliament 3 October 2024 Appendix (Note: this Appendix does not form part of the Minutes) Committee Reports The following report was published on 3 October 2024— Delegated Powers and Law Reform Committee, 59th Report, 2024 (Session 6): Delegated powers in the Education (Scotland) Bill at Stage 1 (SP Paper 655) Subordinate Legislation Affirmative Instruments The following instrument was laid before the Parliament on 3 October 2024 and is subject to the affirmative procedure— Budget (Scotland) Act 2024 Amendment Regulations 2024 [draft] laid under section 7(2) of the Budget (Scotland) Act 2024 Negative Instruments The following instruments were laid before the Parliament on 3 October 2024 and are subject to the negative procedure— Road Traffic (Permitted Parking Area and Special Parking Area) (West Dunbartonshire Council) Designation Order 2024 (SSI 2024/270) laid under paragraph 4 of schedule 3 of the Road Traffic Act 1991 Parking Attendants (Wearing of Uniforms) (West Dunbartonshire Council) Regulations 2024 (SSI 2024/271) laid under section 134(6) of the Road Traffic Regulation Act 1984 National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (SSI 2024/272) laid under section 12 of the Superannuation Act 1972 and section 24 of the Public Service Pensions Act 2013 Other Documents The following documents were laid before the Parliament on 3 October 2024 and are not subject to parliamentary procedure— Mental Welfare Commission for Scotland Annual Report and Consolidated Accounts...
Committee reports
Date published:
19 November 2021
Subordinate Legislation considered by the Local Government, Housing and Planning Committee on 16 November 2021 - Committee consideration of the Valuation and Rating (Coronavirus) (Scotland) Order 2021
Funding will be allocated to councils taking into account the economic impact COVID-19 has had on specific sectors.
Last updated:
13 June 2023
SPBill19AS062023
Accounts and audit 35 21 (1) The Commissioner must— (a) keep proper accounts and accounting records, (b) prepare in respect of each financial year a statement of accounts, and 17 Patient Safety Commissioner for Scotland Bill Schedule 2—Public authorities legislation (c) send a copy of the statement to the Auditor General for Scotland for auditing. (2) The Commissioner must comply with any direction from the Scottish Ministers in relation to the matters mentioned in sub-paragraph (1)(a) and (b). (3) The Commissioner must make the audited statement of accounts available, without 5 charge, for inspection at all reasonable times.
Last updated:
6 October 2022
SPBill19S062022
Accounts and audit 35 21 (1) The Commissioner must— (a) keep proper accounts and accounting records, (b) prepare in respect of each financial year a statement of accounts, and 17 Patient Safety Commissioner for Scotland Bill Schedule 2—Public authorities legislation (c) send a copy of the statement to the Auditor General for Scotland for auditing. (2) The Commissioner must comply with any direction from the Scottish Ministers in relation to the matters mentioned in sub-paragraph (1)(a) and (b). (3) The Commissioner must make the audited statement of accounts available, without 5 charge, for inspection at all reasonable times.
Last updated:
11 June 2024
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Scottish Crown Estate Bill 15 Part 3—Management of Scottish Crown Estate assets Financial matters 26 Separation of income and capital (1) A manager must— (a) keep any money held by the manager which forms part of the Scottish Crown 5 Estate in an income account and a capital account, (b) apportion that money as appropriate between those accounts, and (c) keep those accounts separate from any other accounts kept by the manager. (2) In this Act, references to— (a) an income account are references to an income account kept under subsection (1), 10 (b) a capital account are references to a capital account kept under that subsection. 27 Transfer of sums between income and capital accounts (1) Subsections (2) to (5) apply to managers other than the Scottish Ministers. (2) A manager may, if the Scottish Ministers so direct under section 35(1), transfer a sum of money from the manager’s income account to the manager’s capital account. 15 (3) The Scottish Ministers must specify in the direction— (a) the maximum sum that may be so transferred, or (b) how that sum is to be calculated. (4) A manager may transfer any other sum of money (“the transferred sum”) from the manager’s income account to the manager’s capital account subject to the repayment 20 rule. (5) The repayment rule is that— (a) the manager must, in the same financial year as the transferred sum was transferred to the manager’s capital account, transfer one or more sums of money (“repayment sums”) from the manager’s capital account to the manager’s income 25 account, and (b) the total amount of the repayment sums must be equal to the amount of the transferred sum. (6) Where the Scottish Ministers are a manager, they may transfer such sums as they consider appropriate— 30 (a) from their income account to their capital account, (b) from their capital account to their income account. 28 Treatment of certain sums (1) The manager of a Scottish Crown Estate asset must carry any sum of money received by the manager by way of a premium on the grant of a lease of the asset— 35 (a) to the manager’s income account, if the lease is granted for a period of 20 years or less, (b) to the manager’s capital account, if the lease is granted for a period of over 20 years. 16 Scottish Crown Estate Bill Part 3—Management of Scottish Crown Estate assets (2) Subsections (3) and (4) apply in relation to— (a) any gross annual income received in relation to a Scottish Crown Estate asset by the manager of the asset from or in connection with a mining lease or the working of mines or minerals, 5 (b) any expenses incurred in relation to the asset by the manager in connection with such a lease or working. (3) The manager must carry that income, and charge those expenses, to the manager’s income account and capital account in such proportions as the Scottish Ministers specify in a direction under section 35(1). 10 (4) But where the Scottish Ministers are the manager, they must carry that income, and charge those expenses, to their income account and capital account in such proportions as they may determine. (5) Where the Scottish Ministers make a loan to a manager, the manager must make any repayments of the loan, and any payments of interest on the loan, from the account to 15 which the manager carries the sum of money received under the loan. 29 Transfer of funds between managers (1) A manager may transfer a sum of money— (a) from the manager’s income account to the income account of another manager, (b) from the manager’s capital account to the capital account of another manager. 20 (2) A manager (other than the Scottish Ministers) may make a transfer under subsection (1) only if directed to do so by the Scottish Ministers in a direction under section 35(1). (3) The direction must specify— (a) the sum to be transferred, or (b) how that sum is to be calculated. 25 30 Grants and loans to managers (1) The Scottish Ministers may make grants and loans to a manager in connection with the exercise of the manager’s functions. (2) The manager may not otherwise borrow money in connection with the manager’s functions. 30 (3) A grant or loan under subsection (1) is subject to such conditions (including conditions as to repayment) as the Scottish Ministers may determine. (4) The Scottish Ministers may, from time to time after the grant or loan is made, vary the conditions on which it was made. (5) This section does not apply where the manager is— 35 (a) Crown Estate Scotland (but see article 17 of the Crown Estate Scotland Order), (b) the Scottish Ministers.
Last updated:
11 June 2024
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Scottish Crown Estate Bill 13 Part 3—Management of Scottish Crown Estate assets 24 Annual report (1) A manager of one or more Scottish Crown Estate assets must prepare in respect of each financial year a report on its management of the assets during that year. (2) The report must, in particular, include an assessment of how the manager’s activities 5 during the financial year have contributed to the meeting of its objectives for that year. (3) For the purposes of subsection (2), a manager’s objectives for the financial year are its objectives as set out in a plan prepared under section 22(1) for a period which includes all or part of that year. (4) The report must include a list of any directions given to the manager, or revised or 10 revoked, during the financial year by— (a) the Scottish Ministers under section 35(1), (b) the Secretary of State under the Crown Estate Transfer Scheme. (5) But a direction given, revised or revoked by the Secretary of State is not to be included in the list, or otherwise mentioned in the report, if the Secretary of State so notifies the 15 manager. (6) Otherwise, it is for the manager to determine the form and content of the report. (7) A manager (other than the Scottish Ministers) must send a copy of its report to the Scottish Ministers no later than 3 months after the end of the financial year to which the report relates. 20 (8) This section does not apply to Crown Estate Scotland (but see article 18 of the Crown Estate Scotland Order). 25 Laying...
