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SPICe briefings Date published: 28 February 2024

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill

The Scottish Government also intends to undertake continued engagement with industry stakeholders once the Bill has been introduced to ensure that all possible scenarios are taken into account. In terms of aggregate imported into Scotland from outside the UK, the Bill proposes this will be taxable at the first point of commercial exploitation to occur after the aggregate arrives in Scotland " and generally it would be expected that the aggregate is accounted for by the person responsible for the commercial exploitation in Scotland."
SPICe briefings Date published: 29 June 2018

The Regulation and Governance of Medical Devices in Scotland

Medicines and Healthcare Products Regulatory Agency Annual Report and Accounts 2016 to 2017. Retrieved from <a href="https://www.gov.uk/government/publications/medicines-and-healthcare-products-regulatory-agency-annual-report-and-accounts-2016-to-2017" target="_blank">https://www.gov.uk/government/publications/medicines-and-healthcare-products-regulatory-agency-annual-report-and-accounts-2016-to-2017</a>.
Committee reports Date published: 24 May 2018

Pow of Inchaffray Drainage Commission (Scotland) Bill - Consideration Stage Report

Whilst the Committee understands the concern about the potential unfairness of not taking property size into account, no appropriate and proportionate solution to this issue was identified.
Committee reports Date published: 17 December 2025

Stage 1 Report on the Children (Care, Care Experience and Services Planning) (Scotland) Bill

It is deliberately broad in nature as it takes into account the wide range of corporate parents that are listed in the schedule to the 2014 Act.
Official Report Meeting date: 9 January 2001

Local Government Committee, 09 Jan 2001

The bill will make it clear that we are individually called to account. We will have to register and account for our practice individually.
SPICe briefings Date published: 8 March 2023

Trusts and Succession (Scotland) Bill

Under the existing law, it is unclear whether trustees who hold professional qualifications (for example, in law, accountancy or banking) must achieve a higher standard of care than those that do not.
Official Report Meeting date: 12 November 2002

Audit Committee, 12 Nov 2002

Members have a paper from the clerk that explains that we require to seek a change to the committee's remit as set out in standing orders.Rule 6.7.1(b) of standing orders says that the committee's remit includes considering and reporting on"any report laid before the Parliament by the Auditor General for Scotland",but the Public Finance and Accountability (Scotland) Act 2000 does not give the Auditor General formal laying powers.
Official Report Meeting date: 16 April 2002

Finance Committee, 16 Apr 2002

That would be useful.On Professor Midwinter's third point, I do not think that the issues that he identified are simply accounting issues, because there are also accountability issues.
Official Report Meeting date: 25 March 2004

Plenary, 25 Mar 2004

Lay justices play an important role.
Committee reports Date published: 25 January 2022

Report on Petition PE1817: End Conversion Therapy

She told us there is a need for investigative powers to be put in place as there is no merit in banning a practice without a mechanism for enforcement and accountability. Three areas where support could be prioritised were highlighted by Jayne Ozanne.

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