There are 66,504 results relating to "laying accounts"
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Last updated:
10 June 2024
Revised Explanatory Notes Climate Change (Emissions Reduction Targets) (Scotland) Bill
Subsection (3) requires the Scottish Ministers to lay a copy of the list before the Scottish Parliament.
Last updated:
10 May 2026
Chapter 10 Subordinate Legislation Procedure
The Clerk may require the person laying the instrument or draft instrument to provide such additional copies as the Clerk considers necessary.
3.
Last updated:
26 October 2023
Audit Planning AGS to PAC SCPA 25 Oct 2023
The target audit completion dates pay due regard to administrative dates set by the Scottish Government for producing the accounts and the statutory date for laying the audited accounts in Parliament.
Last updated:
10 June 2024
Climate Change Emissions Reduction Targets Scotland Bill as introduced
P ART 2 E MISSIONS ACCOUNTING 13 Net Scottish emissions account: restriction on use of carbon units 30 (1) In section 13 of the 2009 Act— (a) subsections (2) to (4) are repealed, (b) in subsection (5)— (i) in paragraph (a), after “may”, insert “or may not”, and (ii) in paragraph (b), after “may”, insert “or may not”, and 35 (c) after subsection (5), insert— “(5A) But the amount of carbon units purchased by the Scottish Ministers that may, by virtue of regulations under subsection (5), be credited to the net Scottish emissions account for a period is zero, unless regulations under section 13A specify a higher limit in relation to that period.”.
Last updated:
20 October 2025
Guidance for Auditors 202526 AGS to PAC SCPA 15 Oct 2025
The target audit completion dates pay due regard to administrative dates set by the Scottish Government for producing the accounts and the statutory date for laying the audited accounts in Parliament.
Last updated:
10 June 2024
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SP Bill 30B Session 5 (2019) 2 Climate Change (Emissions Reduction Targets) (Scotland) Bill Part 1—Emissions reduction targets (2C) In preparing a draft of regulations to be made under subsection (2B), the Scottish Ministers must have regard to— (a) the target-setting criteria, and (b) the most up-to-date advice they have received from the relevant body. 5 (3) As soon as reasonably practicable after laying...
Last updated:
10 June 2024
Bill as Amended at Stage 2 Climate Change Emissions Reduction Targets Scotland Bill
Climate Change (Emissions Reduction Targets) (Scotland) Bill 11 Part 2—Emissions accounting P ART 2 E MISSIONS ACCOUNTING 13 Net Scottish emissions account: restriction on use of carbon units (1) In section 13 of the 2009 Act— 5 (a) subsections (2) to (4) are repealed, (b) in subsection (5)— (i) in paragraph (a), after “may”, insert “or may not”, and (ii) in paragraph (b), after “may”, insert “or may not”, and (c) after subsection (5), insert— 10 “(5A) But the amount of carbon units purchased by the Scottish Ministers that may, by virtue of regulations under subsection (5), be credited to the net Scottish emissions account for a period is zero, unless regulations under section 13A specify a higher limit in relation to that period.”. (2) In section 96(7) of the 2009 Act, paragraph (a) is repealed. 15 (3) Except to the extent that subsection (4) applies, carbon units which are surrendered as a result of the operation of a trading scheme (within the meaning of section 44 of the 2008 Act) may not be credited to or debited from the net Scottish emissions account for any period after 2017. (4) This subsection applies to the extent that regulations made under section 13(5) of the 20 2009 Act make provision about the circumstances in which carbon units referred to in subsection (3) may be credited to or debited from the net Scottish emissions account. (5) In this section, “the 2008 Act”, “carbon units” and “net Scottish emissions account” have the same meanings as in the 2009 Act. 14 Permitted use of carbon units purchased by the Scottish Ministers 25 (1) After section 13 of the 2009 Act, insert— “13A Permitted use of carbon units purchased by the Scottish Ministers (1) The Scottish Ministers may by regulations set a limit representing the maximum amount of carbon units purchased by them that may be credited to the net Scottish emissions account for a year. 30 (2) A limit set in regulations under subsection (1) for a target year must not exceed an amount which represents 20% of the planned reduction in the net Scottish emissions account for that year. (3) The planned reduction in the net Scottish emissions account for a target year is the difference between the following amounts, both being calculated 35 immediately before the regulations under subsection (1) are made— (a) the minimum amount by which the emissions reduction target for the target year requires the net Scottish emissions account to be lower than the baseline, and (b) the minimum amount by which the emissions reduction target for the 40 immediately preceding year requires the net Scottish emissions account to be lower than the baseline. 12 Climate Change (Emissions Reduction Targets) (Scotland) Bill Part 2—Emissions accounting (4) Regulations under subsection (1) may set a limit only for a year— (a) in respect of which the Scottish Ministers have not yet reported on under section 33, and (b) which ends no more than 10 years after the year in which the regulations 5 come into force. (2) In section 96(7) of the 2009 Act, after paragraph (a) insert— “(aa) regulations under section 13A(1) that do not propose an increase to any limit on the maximum amount of carbon units that may be credited to the net Scottish emissions account for a year,”. 10 (2A) In section 97 of the 2009 Act— (a) in subsection (1)— (i) the words from “the first” to the end become paragraph (a), (ii) after that paragraph insert “; or (b) regulations under section 13A(1) that propose an increase to any limit 15 on the maximum amount of carbon units that may be credited to the net Scottish emissions account for a year.”, (b) in subsection (2)— (i) the word “and” after paragraph (a) is repealed, (ii) after paragraph (b) insert “; and 20 (c) in the case of regulations mentioned in subsection (1)(b), a statement setting out whether the proposed limit is consistent with the most up- to-date advice they have received from the relevant body.”, (c) in subsection (7), after paragraph (b) insert “; and (c) in the case of regulations mentioned in subsection (1)(b), whether the 25 proposed limit is consistent with the most up-to-date advice they have received from the relevant body.”. (3) The following Orders are revoked— (a) the Climate Change (Limit on Carbon Units) (Scotland) Order 2010 (S.S.I. 2010/217), 30 (b) the Climate Change (Limit on Carbon Units) (Scotland) Order 2011 (S.S.I. 2011/440), (c) the Climate Change (Limit on Use of Carbon Units) (Scotland) Order 2016 (S.S.I. 2016/330). 15 International carbon reporting practice 35 (1) In section 17 of the 2009 Act, for subsection (3) substitute— “(3) The amount of Scottish emissions and Scottish removals of a greenhouse gas for a period must be determined, in so far as reasonably practicable, consistently with current international carbon reporting practice or, for the purposes of assessing and reporting in accordance with section 33, target- 40 relevant international carbon reporting practice.”.
Last updated:
10 June 2024
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Subsection (3) requires the Scottish Ministers to lay a copy of the list before the Scottish Parliament.
Committee reports
Date published:
30 March 2022
National Planning Framework 4 - Concurrent consultation
Concurrent consultation is a new process for this iteration of NPF. Ahead of laying the draft NPF4, the Scottish Government stated:
"In Autumn 2021, we will lay a draft NPF4 in the Scottish Parliament.
Committee reports
Date published:
22 May 2017
Stage One Report on the Child Poverty (Scotland) Bill - Scrutiny and accountability
Scrutiny and accountability
Other than requiring that Scottish Ministers lay and publish the delivery plans and the annual progress reports, this Bill makes no provision for any independent scrutiny of the Scottish Government's actions.
