There are 9,894 results relating to "Sans ordonnance R"
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Last updated:
10 December 2024
SPBill40BS062024
(Scotland) Act In schedule 5, paragraph 5. 2007 36 Judicial Factors (Scotland) Bill Schedule 3—Repeals and revocations Part 2—Revocations P ART 2 R EVOCATIONS 3 Title and date Extent of revocation 4 Act of Sederunt (Aliments and Factors being Liable for The whole Act of Sederunt 5 Annual Rent) July 31st 1690 7 Act of Sederunt (Factors upon and Tacksmen of S...
Last updated:
19 November 2024
SPBill40AS062024
(Scotland) Act In schedule 5, paragraph 5. 2007 36 Judicial Factors (Scotland) Bill Schedule 3—Repeals and revocations Part 2—Revocations P ART 2 R EVOCATIONS 3 Title and date Extent of revocation 4 Act of Sederunt (Aliments and Factors being Liable for The whole Act of Sederunt 5 Annual Rent) July 31st 1690 7 Act of Sederunt (Factors upon and Tacksmen of S...
Last updated:
14 November 2024
BB20241114
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:
8 July 2024
BB20240708
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:
11 June 2024
SPBill38AS062024
SP Bill 38A Session 6 (2024) 2 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 2—Key concepts (6) Chapter 5 contains provisions about penalties in relation to the tax. (7) Chapter 6 contains provisions about reviews and appeals of decisions by Revenue Scotland in relation to the tax. (8) Chapter 7 contains provisions about interpretation. 5 C HAPTER 2 K EY CONCEPTS Meaning of “aggregate” 3 Meaning of “aggregate” In this Part “aggregate” means (subject to section 4) any rock, gravel or sand, together 10 with whatever substances— 1 (a) are for the time being incorporated in the rock, gravel or sand, or (b) naturally occur mixed with it. 4 Excepted processes (1) In this Part references to aggregate— 15 (a) include references to the spoil, waste, off-cuts and other by-products resulting from the application of any excepted process to any aggregate, but (b) do not include references to anything else resulting from the application of any excepted process to any aggregate. (2) In this Part “excepted process” means— 20 (a) the cutting of any rock to produce stone with one or more flat surfaces, (b) any process by which a relevant substance is extracted or otherwise separated (whether as part of the process of winning it from any land or otherwise) from any aggregate, (c) any process for the production of lime or cement from limestone (which for the 25 purposes of this paragraph includes chalk and dolomite) or from limestone and anything else, (d) in the case of aggregate consisting of shale, any process consisting of a use of the shale that— (i) is not a use of it as material or support in the construction or improvement 30 of any structure, and (ii) is not mixing it with anything as part of the process of producing mortar, concrete, tarmacadam, coated roadstone or any similar construction material. (3) In subsection (2)(b), “relevant substance” means any of the following— (a) anhydrite, 35 (b) ball clay, (c) barytes, 3 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 2—Key concepts (d) china clay, (e) feldspar, (f) fireclay, (g) fluorspar, 5 (h) fuller’s earth, (i) gems and semi-precious stones, (j) gypsum, (k) any metal or the ore of any metal, (l) muscovite, 10 (m) perlite, 1 (n) potash, (o) pumice, (p) rock phosphates, (q) sodium chloride, 15 (r...
Last updated:
27 March 2024
SPBill45PMS062024accessible
The guidelines followed the legal 6 case of R (Purdy) v DPP, which established that Human Rights legislation requires prosecutors to issue guidance about the circumstances in which they will prosecute people who assist others to take their own lives.
Last updated:
15 March 2024
BB20240318
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:
12 January 2024
BB20240115
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:
14 November 2023
SPBill38S062023
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill [AS INTRODUCED] CONTENTS Section P ART 1 S COTTISH AGGREGATES TAX C HAPTER 1 T HE TAX 1 The tax 2 Overview of Part 1 C HAPTER 2 K EY CONCEPTS Meaning of “aggregate” 3 Meaning of “aggregate” 4 Excepted processes Taxable and exempt aggregate 5 Taxable aggregate 6 Exempt aggregate Commercial exploitation of aggregate 7 Commercial exploitation 8 Persons liable to pay tax Sites and site operators 9 Originating sites 10 Operators of sites C HAPTER 3 C ALCULATION OF TAX Amount of tax 11 Weight of aggregate 12 Rate of tax SP Bill 38 Session 6 (2023) ii Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Repayments 13 Repayments of overpaid tax 14 Adjustment of contracts Credits 15 Tax credits 16 Tax credits: further provision C HAPTER 4 A DMINISTRATION Registration 17 Scottish aggregates tax register 18 Duty to register for tax 19 Duty to cancel registration for tax 20 Duty to notify Revenue Scotland of production of exempt aggregate 21 Registration by Revenue Scotland 22 Registration: further provision Tax returns and record-keeping 23 Duty to make returns and pay tax 24 Form and content of returns 25 Communications from taxpayers to Revenue Scotland Non-resident taxpayers 26 Appointment of tax representatives 27 Effect of appointment of tax representatives 28 Definition of “business premises” to exclude premises of tax representatives Special cases 29 Groups of companies 30 Notification of cessation of eligibility for group treatment or of having place of business in UK 31 Group treatment: substitution and termination 32 Partnerships and unincorporated bodies etc. 33 Bankruptcy etc. 34 Transfer of business as a going concern Provision of security 35 Security required by individual direction 36 Security required by general direction Delegation of functions 37 Delegation of functions by Revenue Scotland C HAPTER 5 P ENALTIES 38 Failure to make return Aggregates Tax and Devolved Taxes Administration (Scotland) Bill iii 39 Failure to pay tax 40 Inaccuracies in taxpayer documents 41 Failure to register for tax etc. 42 Failure to notify production of exempt aggregate 43 Inaccurate documents in tax credit claim 44 Failure to request approval of tax representative appointment 45 Failure to notify cessation of eligibility for group treatment or of having place of business in UK 46 Failure to provide security 47 General provisions for penalties relating to Scottish aggregates tax C HAPTER 6 R...
Last updated:
5 June 2023
BB20230606
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...
