There are 54,466 results relating to "laying accounts"
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Last updated:
22 November 2022
SPBill21FMS062022accessible
This is less of a problem for professional trustees who may be legally qualified but it is more of a problem for lay trustees who simply want to understand the extent of their powers and duties.
Questions and Answers
Date answered:
17 January 2022
S6W-05752
Work on a draft Statement has been undertaken in recent months with officials from each of the administrations collaborating and sharing proposed content to ensure that each fisheries policy authority’s interests and needs have been properly taken account of. Having agreed the content of the Joint Fisheries Statement, under Schedule 1 to the Act (at paragraph 3), each of the fisheries policy authorities is required to lay a consultation draft of the JFS before the appropriate legislature and to specify a period for its scrutiny.
Last updated:
16 January 2025
Solicitors Scotland Act 1980 Stage 2 Keeling schedule Version 2
(a) to keep in a separate deposit or savings account at a bank or with a building society, or on a separate deposit receipt at a bank, for the benefit of the client money received for or on account of a client; or (aa) to keep in— (i) a deposit or share account with a building society; or (ii) an account showing sums on loan to a local authority, being in either case an account kept by the solicitor in his or, as the case may be, the incorporated practice authorised legal business in its own name for a specified client, money so received; or (b) to make good to the client out of the solicitor’s or, as the case may be, the incorporated practice’s authorised legal business’s own money a sum equivalent to the interest which would have accrued if the money so received had been kept as mentioned in paragraph (a) or (aa). (2) The cases in which a solicitor or incorporated practice an authorised legal business may be required to act as mentioned in subsection (1) may be defined among other things by reference to the amount of any sum received or balance held or the period for which it is or is likely to be retained or held or both; and the rules may include provision for enabling a client (without prejudice to any other remedy) to require that any question arising under the rules in relation to the client’s money be referred to and determined by the Society. (3) Except as provided by the rules, a solicitor or incorporated practice an authorised legal business shall not be liable by virtue of the relation between solicitor and client to account to any client for interest received by the solicitor or, as the case may be, the incorporated practice authorised legal business on monies lodged in an account at a bank or with a building society, or on deposit receipt, at a bank, being monies received or held for or on account of his or, as the case may be, its clients generally. (4) Nothing in this section or in the rules shall affect any arrangement in writing whenever made between a solicitor and his client or an incorporated practice an authorised legal business (or any solicitor acting on its behalf) and its client as to the application of the client’s money or interest on it. 41 Solicitors (Scotland) Act 1980 – Keeling schedule 37 Accountant’s certificates. (1) This section shall have effect for the purpose of securing satisfactory evidence of compliance with the accounts rules. (2) Subject to the following provisions of this section, every solicitor and incorporated practice authorised legal business to whom the accounts rules apply shall, in accordance with the rules made under subsection (3), deliver to the Council a certificate by an accountant (in this section referred to as an “accountant’s certificate”). (3) The Council shall make rules (in this Act referred to as “accountant’s certificate rules”) prescribing— (a) the qualifications to be held by an accountant by whom an accountant’s certificate may be given; (b) the nature and extent of the examination to be made by an accountant of the books and accounts of a solicitor or his firm or of an incorporate practice an authorised legal business and of any other relative documents with a view to the signing of an accountant’s certificate; (c) the intervals at which an accountant’s certificate shall be delivered to the Council, not being more frequent than once in each practice year; (d) the accounting period for which an accountant’s certificate shall be delivered or the different accounting periods for which in different circumstances an accountant’s certificate shall be delivered; (e) the period within which an accountant’s certificate shall be delivered; and (f) the form and content of an accountant’s certificate. (3A) The accountant’s certificate rules must include rules providing for a particular solicitor (or solicitors) to be responsible for ensuring compliance with the rules on behalf of an authorised legal business. (4) The accountant’s certificate rules may include such other provisions as the Council consider necessary or proper for the purpose of giving effect to the foregoing provisions of this section and for regulating any incidental, consequential or supplementary matters. (5) The delivery of an accountant’s certificate in pursuance of subsection (2) shall not be required in the case of— (a) a solicitor who or incorporated practice an authorised legal business which, in agreement with the Council, furnishes to the Council and keeps in force a fidelity bond by an insurance office or other institution accepted by the Court as cautioners for a judicial factor appointed by the Court for such amount as the Council may determine, guaranteeing the intromissions of the solicitor or his firm or, as the case may be, of the incorporated practice the authorised legal business with money held by him or them or, as the case may be, it for or on behalf of clients; or (b) a solicitor or incorporated practice who an authorised legal business which satisfies the Council that during the accounting period to which the accountant’s certificate would ordinarily relate he has not in the course of his practice or, as the case may be, it has not held or received any money on behalf of clients. (6) If the Council are of the opinion that satisfactory evidence of compliance with the accounts rules for the time being in force will be secured by some method other than by delivery of an accountant’s certificate under subsection (2), they may make rules— (a) prescribing— 42 Solicitors (Scotland) Act 1980 – Keeling schedule (i) that other method; (ii) the terms and conditions to be observed in connection therewith; and (iii) the procedure to be followed by solicitors or incorporated practices authorised legal businesses desiring to adopt that other method, and (b) containing such incidental, consequential and supplementary provisions relative thereto as the Council may consider necessary or proper; and a solicitor who satisfies the Council that he or, as the case may be, an incorporated practice authorised legal business which satisfies the Council that it is complying with rules made under this subsection shall not be required to deliver an accountant’s certificate in pursuance of subsection (2). (7) A certificate under the hand of the secretary of the Society certifying that a specified solicitor or incorporated practice authorised legal business has or has not, as the case may be, delivered to the Council an accountant’s certificate, or supplied any evidence required from him or, as the case may be, it under this section or under the accountant’s certificate rules or, as the case may be, under any rules made under subsection (6), shall, unless the contrary is proved, be evidence of the fact so certified. (8) Failure by a solicitor to comply with any provision of this section or of the accountant’s certificate rules or of any rules made under subsection (6), so far as applicable to him, may be treated as professional misconduct or as unsatisfactory professional conduct. 37A Accounts and anti-money laundering fees (1) An annual accounts fee (the “accounts fee”) and an annual anti-money laundering fee (the “anti-money laundering fee”) are to be paid by each — (a) solicitor who is required by paragraph 1 of Schedule 3 (as read with section 43(7)) to pay an annual contribution on behalf of the Guarantee Client Protection [507] Fund, (b) incorporated practice authorised legal business that is required by that paragraph of that Schedule to pay an annual corporate contribution on that behalf. (2) The accounts fee and the anti-money laundering fee are also to be paid by each— (a) registered European lawyer or registered foreign lawyer who is required by virtue of paragraph 1A or 1B of that Schedule to pay an annual contribution on that behalf, (b) multi-national practice to which the accounts rules apply by virtue of an enactment. (3) The accounts fee is to be set by the Council for the purpose of funding the exercise of their function of securing compliance (by the categories specified in subsections (1) and (2)) with the accounts rules. (3A) The anti-money laundering fee is to be set by the Council for the purpose of funding the exercise of their functions of— (i) complying with the Oversight of Professional Body Anti-Money Laundering and Counter Terrorist Financing Supervision Regulations 2017, and (ii) securing compliance (by the categories specified in subsections (1) and (2)) with the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017. (4) The accounts fee and the anti-money laundering fee are to be— (a) set— 43 Solicitors (Scotland) Act 1980 – Keeling schedule (i) no later than 30 September each year in respect of the 12 month period beginning with 1 November that year, or (ii) by reference to such other dates as the Council may fix, (b) paid to the Council by such date as they may fix. (5) The accounts fee and the anti-money laundering fee may be set— (a) so as to involve different amounts (including nil) for different— (i) categories (as specified in subsections (1) and (2)), (ii) circumstances (by reference to all relevant factors), (b) in the case of incorporated practices authorised legal businesses, by particular reference to the number of solicitors that they have as owners, partner directors, members or employees. (6) The Council may take such steps as they consider necessary for recovering the accounts fee and the anti-money laundering fee due in accordance with this section.
Last updated:
20 December 2024
Solicitors Scotland Act 1980 Stage 2 Keeling schedule
(a) to keep in a separate deposit or savings account at a bank or with a building society, or on a separate deposit receipt at a bank, for the benefit of the client money received for or on account of a client; or (aa) to keep in— (i) a deposit or share account with a building society; or (ii) an account showing sums on loan to a local authority, being in either case an account kept by the solicitor in his or, as the case may be, the incorporated practice authorised legal business in its own name for a specified client, money so received; or (b) to make good to the client out of the solicitor’s or, as the case may be, the incorporated practice’s authorised legal business’s own money a sum equivalent to the interest which would have accrued if the money so received had been kept as mentioned in paragraph (a) or (aa). (2) The cases in which a solicitor or incorporated practice an authorised legal business may be required to act as mentioned in subsection (1) may be defined among other things by reference to the amount of any sum received or balance held or the period for which it is or is likely to be retained or held or both; and the rules may include provision for enabling a client (without prejudice to any other remedy) to require that any question arising under the rules in relation to the client’s money be referred to and determined by the Society. (3) Except as provided by the rules, a solicitor or incorporated practice an authorised legal business shall not be liable by virtue of the relation between solicitor and client to account to any client for interest received by the solicitor or, as the case may be, the incorporated practice authorised legal business on monies lodged in an account at a bank or with a building society, or on deposit receipt, at a bank, being monies received or held for or on account of his or, as the case may be, its clients generally. (4) Nothing in this section or in the rules shall affect any arrangement in writing whenever made between a solicitor and his client or an incorporated practice an authorised legal business (or any solicitor acting on its behalf) and its client as to the application of the client’s money or interest on it. 37 Accountant’s certificates. (1) This section shall have effect for the purpose of securing satisfactory evidence of compliance with the accounts rules. (2) Subject to the following provisions of this section, every solicitor and incorporated practice authorised legal business to whom the accounts rules apply shall, in accordance with the rules made under subsection (3), deliver to the Council a certificate by an accountant (in this section referred to as an “accountant’s certificate”). (3) The Council shall make rules (in this Act referred to as “accountant’s certificate rules”) prescribing— (a) the qualifications to be held by an accountant by whom an accountant’s certificate may be given; 41 Solicitors (Scotland) Act 1980 – Keeling schedule (b) the nature and extent of the examination to be made by an accountant of the books and accounts of a solicitor or his firm or of an incorporate practice an authorised legal business and of any other relative documents with a view to the signing of an accountant’s certificate; (c) the intervals at which an accountant’s certificate shall be delivered to the Council, not being more frequent than once in each practice year; (d) the accounting period for which an accountant’s certificate shall be delivered or the different accounting periods for which in different circumstances an accountant’s certificate shall be delivered; (e) the period within which an accountant’s certificate shall be delivered; and (f) the form and content of an accountant’s certificate. (3A) The accountant’s certificate rules must include rules providing for a particular solicitor (or solicitors) to be responsible for ensuring compliance with the rules on behalf of an authorised legal business. (4) The accountant’s certificate rules may include such other provisions as the Council consider necessary or proper for the purpose of giving effect to the foregoing provisions of this section and for regulating any incidental, consequential or supplementary matters. (5) The delivery of an accountant’s certificate in pursuance of subsection (2) shall not be required in the case of— (a) a solicitor who or incorporated practice an authorised legal business which, in agreement with the Council, furnishes to the Council and keeps in force a fidelity bond by an insurance office or other institution accepted by the Court as cautioners for a judicial factor appointed by the Court for such amount as the Council may determine, guaranteeing the intromissions of the solicitor or his firm or, as the case may be, of the incorporated practice the authorised legal business with money held by him or them or, as the case may be, it for or on behalf of clients; or (b) a solicitor or incorporated practice who an authorised legal business which satisfies the Council that during the accounting period to which the accountant’s certificate would ordinarily relate he has not in the course of his practice or, as the case may be, it has not held or received any money on behalf of clients. (6) If the Council are of the opinion that satisfactory evidence of compliance with the accounts rules for the time being in force will be secured by some method other than by delivery of an accountant’s certificate under subsection (2), they may make rules— (a) prescribing— (i) that other method; (ii) the terms and conditions to be observed in connection therewith; and (iii) the procedure to be followed by solicitors or incorporated practices authorised legal businesses desiring to adopt that other method, and (b) containing such incidental, consequential and supplementary provisions relative thereto as the Council may consider necessary or proper; and a solicitor who satisfies the Council that he or, as the case may be, an incorporated practice authorised legal business which satisfies the Council that it is complying with rules made under this subsection shall not be required to deliver an accountant’s certificate in pursuance of subsection (2). 42 Solicitors (Scotland) Act 1980 – Keeling schedule (7) A certificate under the hand of the secretary of the Society certifying that a specified solicitor or incorporated practice authorised legal business has or has not, as the case may be, delivered to the Council an accountant’s certificate, or supplied any evidence required from him or, as the case may be, it under this section or under the accountant’s certificate rules or, as the case may be, under any rules made under subsection (6), shall, unless the contrary is proved, be evidence of the fact so certified. (8) Failure by a solicitor to comply with any provision of this section or of the accountant’s certificate rules or of any rules made under subsection (6), so far as applicable to him, may be treated as professional misconduct or as unsatisfactory professional conduct. 37A Accounts and anti-money laundering fees (1) An annual accounts fee (the “accounts fee”) and an annual anti-money laundering fee (the “anti-money laundering fee”) are to be paid by each — (a) solicitor who is required by paragraph 1 of Schedule 3 (as read with section 43(7)) to pay an annual contribution on behalf of the Guarantee Client Protection [507] Fund, (b) incorporated practice authorised legal business that is required by that paragraph of that Schedule to pay an annual corporate contribution on that behalf. (2) The accounts fee and the anti-money laundering fee are also to be paid by each— (a) registered European lawyer or registered foreign lawyer who is required by virtue of paragraph 1A or 1B of that Schedule to pay an annual contribution on that behalf, (b) multi-national practice to which the accounts rules apply by virtue of an enactment. (3) The accounts fee is to be set by the Council for the purpose of funding the exercise of their function of securing compliance (by the categories specified in subsections (1) and (2)) with the accounts rules. (3A) The anti-money laundering fee is to be set by the Council for the purpose of funding the exercise of their functions of— (i) complying with the Oversight of Professional Body Anti-Money Laundering and Counter Terrorist Financing Supervision Regulations 2017, and (ii) securing compliance (by the categories specified in subsections (1) and (2)) with the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017. (4) The accounts fee and the anti-money laundering fee are to be— (a) set— (i) no later than 30 September each year in respect of the 12 month period beginning with 1 November that year, or (ii) by reference to such other dates as the Council may fix, (b) paid to the Council by such date as they may fix. (5) The accounts fee and the anti-money laundering fee may be set— (a) so as to involve different amounts (including nil) for different— (i) categories (as specified in subsections (1) and (2)), (ii) circumstances (by reference to all relevant factors), 43 Solicitors (Scotland) Act 1980 – Keeling schedule (b) in the case of incorporated practices authorised legal businesses, by particular reference to the number of solicitors that they have as owners, partner directors, members or employees. (6) The Council may take such steps as they consider necessary for recovering the accounts fee and the anti-money laundering fee due in accordance with this section.
Official Report
Meeting date:
2 March 2022
Rural Affairs, Islands and Natural Environment Committee 02 March 2022
I do not think that you can equate spawning by cod to egg laying by birds. An individual 60cm female cod in the Clyde lays about 1 million eggs a year.
Last updated:
25 May 2022
PE1933_A
It will be for the independent decision-making body Redress Scotland to determine whether an individual applicant is eligible. They will take into account all of the facts and circumstances of each applicant to determine if they are eligible.
Last updated:
8 April 2022
20220408_Broadband and Connectivity response
Fibre to the premises (FTTP) connections account for 12% of the those delivered through the R100 SBVS with 2% of connections utilising a satellite connection.
Last updated:
9 August 2023
Mr Robertson to CEEACC 8 August 2023
How this is done needs to take into account the context that Scottish Ministers do not share UK Ministers’ deregulatory agenda.
Last updated:
27 June 2022
SPBill17DPMS062022accessible
As is usual for commencement regulations, the default laying requirement in section 30 of the Interpretation and Legislative Reform (Scotland) Act 2010 will apply.
Last updated:
14 December 2022
ScrutinyoftheNationalCareServiceBill
The Everyone Home Collective was not convinced that centralised accountability would lead to improvement. The Alliance agreed that ministerial accountability is a good concept, but noted that there also needs to be a system that ensures that party-political change does not affect people’s access to accountability structures.
