There are 9,892 results relating to "Sans ordonnance R"
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Last updated:
17 March 2026
SPBill73BS062026
Building Safety Levy (Scotland) Bill [AS PASSED] CONTENTS Section P ART 1 S COTTISH B UILDING S AFETY L EVY 1 The Scottish building safety levy 2 Overview P ART 2 K EY C ONCEPTS Building control events 3 Meaning of “building control event” Types of new buildings which may be taxable 4 Meaning of “new residential unit” 5 Exempt new residential units 6 Power to modify types of buildings which may be taxable 7 Amendment of the Building (Scotland) Act 2003 Liability to pay levy 8 Person liable to pay levy P ART 3 C ALCULATION AND USE OF L EVY Amount of levy 9 Charging and rate of levy Calculation of levy payable 10 Calculation of total levy payable by a person in an accounting period Reliefs and allowances 11 Reliefs 12 Levy-free allowance SP Bill 73B Session 6 (2026) ii Building Safety Levy (Scotland) Bill Proceeds of levy 13 Use of proceeds of levy P ART 4 A DMINISTRATION OF L EVY Registration 14 Scottish building safety levy register 15 Duty to register for levy 16 Voluntary registration for levy 17 Cancellation of registration for levy 18 Registration: notification and compliance Accounting for levy and record-keeping 19 Accounting for levy by return and time for payment 20 Form and content of returns 21 Communications from taxpayers to Revenue Scotland Information sharing 21A Information sharing Non-resident taxpayers 22 Appointment of tax representatives 23 Effect of appointment of tax representatives 24 Definition of “business premises” to exclude premises of tax representatives Special cases 25 Groups of companies 26 Notification of cessation of eligibility for group treatment or of having a place of business in UK 27 Group treatment: change to application or notification 28 Group treatment: substitution and termination 29 Partnerships and unincorporated bodies etc. 30 Bankruptcy etc. 31 Transfer of business as a going concern Provision of security 32 Security required by individual direction 33 Security required by general direction Delegation of functions 34 Delegation of functions by Revenue Scotland P ART 5 P ENALTIES 35 Failure to make return 36 Failure to pay levy iii Building Safety Levy (Scotland) Bill 37 Inaccuracies in taxpayer documents 38 Failure to register for levy etc. 39 Failure to request approval of tax representative appointment 40 Failure to notify cessation of eligibility for group treatment or of having place of business in UK 41 Failure to notify change to group treatment application or notification 42 Failure to provide security 43 General provisions for penalties relating to the Scottish building safety levy P ART 6 R...
Last updated:
10 February 2026
SPBill73AS062026
Building Safety Levy (Scotland) Bill [AS AMENDED AT STAGE 2] CONTENTS Section P ART 1 S COTTISH B UILDING S AFETY L EVY 1 The Scottish building safety levy 2 Overview P ART 2 K EY C ONCEPTS Building control events 3 Meaning of “building control event” Types of new buildings which may be taxable 4 Meaning of “new residential unit” 5 Exempt new residential units 6 Power to modify types of buildings which may be taxable 7 Amendment of the Building (Scotland) Act 2003 Liability to pay levy 8 Person liable to pay levy P ART 3 C ALCULATION AND USE OF L EVY Amount of levy 9 Charging and rate of levy Calculation of levy payable 10 Calculation of total levy payable by a person in an accounting period Reliefs and allowances 11 Reliefs 12 Levy-free allowance SP Bill 73A Session 6 (2026) ii Building Safety Levy (Scotland) Bill Proceeds of levy 13 Use of proceeds of levy P ART 4 A DMINISTRATION OF L EVY Registration 14 Scottish building safety levy register 15 Duty to register for levy 16 Voluntary registration for levy 17 Cancellation of registration for levy 18 Registration: notification and compliance Accounting for levy and record-keeping 19 Accounting for levy by return and time for payment 20 Form and content of returns 21 Communications from taxpayers to Revenue Scotland Information sharing 21A Information sharing Non-resident taxpayers 22 Appointment of tax representatives 23 Effect of appointment of tax representatives 24 Definition of “business premises” to exclude premises of tax representatives Special cases 25 Groups of companies 26 Notification of cessation of eligibility for group treatment or of having a place of business in UK 27 Group treatment: change to application or notification 28 Group treatment: substitution and termination 29 Partnerships and unincorporated bodies etc. 30 Bankruptcy etc. 31 Transfer of business as a going concern Provision of security 32 Security required by individual direction 33 Security required by general direction Delegation of functions 34 Delegation of functions by Revenue Scotland P ART 5 P ENALTIES 35 Failure to make return 36 Failure to pay levy iii Building Safety Levy (Scotland) Bill 37 Inaccuracies in taxpayer documents 38 Failure to register for levy etc. 39 Failure to request approval of tax representative appointment 40 Failure to notify cessation of eligibility for group treatment or of having place of business in UK 41 Failure to notify change to group treatment application or notification 42 Failure to provide security 43 General provisions for penalties relating to the Scottish building safety levy P ART 6 R...
Last updated:
25 April 2025
BB20250428
Motions and amendments can be published with symbols: * before the number indicates publication for the first time *…* around a section of text indicates changes to previously published material R indicates a member has declared a registered interest The Parliamentary Bureau periodically deletes motions or amendments that are over six weeks old and not sche...
Last updated:
16 September 2024
MinisterCAResponse to 27 June letter on The Invasive Alien Species Delisting Regulations 202412 Sept
Source available online: https://www.nonnativespecies.org/about/inspectorate/ 14 R isks and uncertainties 91. There are potential risks associated with the de-listing of these species.
Last updated:
7 March 2023
BB20200901
Motions and amendments can be published with symbols: * before the number indicates publication for the first time *…* around a section of text indicates changes to previously published material R indicates a member has declared a registered interest The Parliamentary Bureau periodically deletes motions or amendments that are over six weeks old and not sche...
Last updated:
7 March 2023
BB20200821
Motions and amendments can be published with symbols: * before the number indicates publication for the first time *…* around a section of text indicates changes to previously published material R indicates a member has declared a registered interest The Parliamentary Bureau periodically deletes motions or amendments that are over six weeks old and not sche...
Last updated:
7 March 2023
BB20200622
Motions and amendments can be published with symbols: * before the number indicates publication for the first time *…* around a section of text indicates changes to previously published material R indicates a member has declared a registered interest The Parliamentary Bureau periodically deletes motions or amendments that are over six weeks old and not sche...
Last updated:
7 March 2023
BB20200604
Alexander Burnett: To ask the Scottish Government, in light of the income that is expected to be lost in 2020, what support it plans to offer the tourism sector until April 2021. (S5O-04392) R 6. Keith Brown: To ask the Scottish Government what discussions it has had with the coach holiday industry regarding support during the COVID-19 pandemic.
Last updated:
7 March 2023
BB20200320
Motions and amendments can be published with symbols: * before the number indicates publication for the first time *…* around a section of text indicates changes to previously published material R indicates a member has declared a registered interest The Parliamentary Bureau periodically deletes motions or amendments that are over six weeks old and not sche...
Last updated:
7 March 2023
BB20200203
Motions and amendments can be published with symbols: * before the number indicates publication for the first time *…* around a section of text indicates changes to previously published material R indicates a member has declared a registered interest The Parliamentary Bureau periodically deletes motions or amendments that are over six weeks old and not sche...
