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Last updated: 14 March 2025

BB20250317

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: 1 October 2024

SPBill38BS062024

SP Bill 38B 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 September 2024

BB20240930

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: 24 June 2024

BB20240625

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: 18 June 2024

BB20240619

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: 10 June 2024

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Management of Offenders (Scotland) Bill 31 Part 3—The Parole Board Chapter 1—Rules as to prisoners C HAPTER 1 R ULES AS TO PRISONERS Provisions regarding parole 39A Release timed to benefit re-integration 5 (1) The 1993 Act is amended as follows. (2) In section 26C, in subsection (3), for the word “days” there is substituted “working days (that is, days oth...
Last updated: 31 May 2024

BB20240517

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: 20 May 2024

BB20240521

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: 29 April 2024

BB20240430

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: 3 November 2023

BB20231106

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...

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