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Official Report Meeting date: 23 June 2022

Constitution, Europe, External Affairs and Culture Committee 23 June 2022

Channel 4, from memory, accounts for 12 per cent of that figure.
Last updated: 28 May 2024

SPBill28BS062024

Finances 16 Duty to keep separate account for scheme (1) A local authority operating a VL scheme must keep an account for the scheme. 20 (2) The authority must, for each financial year— (a) credit the account with the amount of money received under the VL scheme (including any money received from penalties), and (b) debit the account with the expenses of operating the scheme. (3) The Scottish Ministers may by regulations make provision for or about the keeping of 25 accounts by local authorities in connection with their functions under this Act. (4) Regulations under subsection (3) may, in particular— (a) specify the form of accounts, (b) require the publication of a statement of account, and specify the manner in which it must be published, 30 (c) make provision about what may or must be done jointly where a VL scheme is made jointly. (5) Regulations under subsection (3) are subject to the negative procedure. 12 Visitor Levy (Scotland) Bill Part 3—Introduction and administration of the levy 17 Use of net proceeds of scheme (1) A local authority operating a VL scheme must use the net proceeds of the scheme (or, in the case of a joint scheme, the authority's share of the net proceeds) for the purposes of— 5 (a) facilitating the achievement of the scheme’s objectives (as set out in the statement publicised by the authority under section 12(1)(a)(ii)), and (b) so far as not needed for the achievement of the scheme’s objectives, otherwise developing, supporting and sustaining facilities and services which are substantially for or used by persons visiting— 10 (i) the area of the local authority, or 1 (ii) in the case of a joint scheme, the area of the local authority or the area of a local authority with whom the authority is acting jointly, for leisure or business purposes (or both). (2) In using the net proceeds of the VL scheme, a local authority must— 15 (a) from time to time, consult— (i) such persons as the authority considers to be representative of communities, businesses engaged in tourism and tourist organisations in its area, (zia) the VL forum for that scheme as established by the local authority in accordance with section 14A(1), 20 (ia) if any part of the area to which the VL scheme relates has been designated as a National Park, the National Park authority for that Park, (ii) such other persons as the authority considers appropriate, (b) have regard to its local tourism strategy (if any), and (c) if any part of the area to which the VL scheme relates has been designated as a 25 National Park, have regard to the National Park Plan for that Park as adopted under section 12(7)(a) of the National Parks (Scotland) Act 2000. (3) Before using any share of net proceeds under subsection (1)(b)(ii) in respect of a facility or service outside its own area, the authority must also be satisfied that doing so will benefit some part of its own area. 30 (4) In this section, “net proceeds” means the amount of money (if any) by which the gross amount received under the VL scheme for a financial year exceeds the expenses of operating the scheme for the financial year.
Last updated: 7 March 2023

BB20190402

Order 2019 [draft] 4 Report (Session 5) (SP paper 508) For further information on accessing committee reports, please contact the relevant clerk or webpage (see end of Bulletin for contact details or access general committee webpage) Other Documents The following documents were laid before the Parliament on 1 April 2019 and are not subject to parliamentary procedure- Scotland’s Forestry Strategy 2019-2029 SG/2019/21 laid under Section 5 of the Forestry and Land Management (Scotland) Act 2018 Scotland’s Forestry Strategy 2019-2029: Report on the consultation process undertaken SG/2019/22 laid under Section 5 of the Forestry and Land Management (Scotland) Act 2018 Borders College Report and Financial Statements for year ended 31 July 2018 SG/2019/29 laid under Section 22(5) of the Public Finance and Accountability...
Last updated: 7 March 2023

BB20161031

Proposed future business At its next meeting, on 10 November, the Committee will take evidence from Audit Scotland and the Permanent Secretary on the Scottish Government Consolidated Accounts and from the Permanent Secretary on CAP Futures.
Official Report Meeting date: 26 March 2013

Subordinate Legislation Committee 26 March 2013

However, rule 2A.2(1) applies only to enable lay representation in proceedings in which no other provision that permits a party to be represented before the sheriff by a lay representative is in force.
Last updated: 30 October 2025

Conveners Group Meeting with the FIrst Minister Wednesday 8 October 2025

There are risks involved in engaging with a company that does not have audited accounts and does not file accounts and which is the subject of a Serious Fraud Office investigation, surely.
Last updated: 30 April 2025

SPBill66PMS062025accessible

Rather, it focusses redress on the statutory source of any incompatibility, ensuring democratic accountability. Consultation and engagement 52.
Last updated: 30 April 2025

SPBill66PMS062025

Rather, it focusses redress on the statutory source of any incompatibility, ensuring democratic accountability. Consultation and engagement 52.
Last updated: 28 January 2025

03022022 SPICe Paper summary of written and oral evidence

Confidentiality would need to be taken into account, for commercial reasons if nothing else.
Official Report Meeting date: 15 January 2020

Meeting of the Commission 15 January 2020

That is what will meet the pension liability in the future. Under international accounting standards, we are required to put through our income and expenditure account an accounting charge that reflects the change in the liabilities for the future, as best as they can be esti...

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