Section 80C of the Scotland Act 1998 and Rule 8.10 of Standing Orders together provide that a motion for a SRR— • may specify a rate or rates; • where it sets more than one rate, must also set limits or other provision to allow the rates of tax that apply to a Scottish taxpayer to be ascertained; • must specify rates in terms of a whole number, half a whole number or zero; • must specify the tax year to which it relates; • applies for only one tax year and for the whole of that tax year; • may be lodged and moved only by a member of the Scottish Government; • may not be amended; • must not be moved more than 12 months before the start of the tax year to which it relates; • must be moved before the start of that tax year; • must be moved before the commencement of Stage 3 proceedings on any associated Budget Bill.