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Last updated: 3 March 2026

SPBill75AENS062026accessible

A non-fungible token is a token manifested by distributed ledger technology which is not generally regarded as interchangeable with any other token of the same kind (for example, bitcoins like pound coins are highly fungible and so could be characterised as a fungible token, whereas a Bored Ape (see paragraphs 21 and 22 below) is not fungible and so would be characterised as a non-fungible token). private key An alphanumeric code...

Last updated: 27 February 2026

SPBill75AENS062026

A non- fungible token is a token manifested by distributed ledger technology which is not generally regarded as interchangeable with any other token of the same kind (for example, bitcoins like pound coins are highly fungible and so could be characterised as a fungible token, whereas a Bored Ape (see paragraphs 21 and 22 below) is not fungible and so would be characterised as a non- fungible token). 3 This document relates to the Digital Assets (Scotland) Bill (SP Bill 75A) as amended at Stage 2 Term Meaning private key An alphanumeric code...

Last updated: 21 December 2022

AS Cover with Spring Budget revision and Budget proposal

The cost of audit information we collected as part of the tender exercise will be used to undertake a further review of the existing fee strategy to ensure that for 2023/24 audits each bodies fee is a fair representation of the cost of delivering an International Auditing Standards and Code of Audit Practice compliant audit.

Last updated: 26 September 2024

EU Law Tracker Report 3

The Scottish Landfill Tax (Standard Rate and 2024 No. 60 Not Related Lower Rate) Order The Discretionary Financial Assistance (Scotland) 2024 No. 58 Not Related Revocation Regulations The Social Security (Scotland) Act 2018 (Commencement No. 10 and Transitional 2024 No. 57 Not Related Provision) Regulations The Regulation of Care (Social Service Workers) 2024 No. 56 Not Related (Scotland) Order The Bankruptcy (Scotland) Amendment 2024 No. 48 Not Related Regulations 30 ‘Code...

Last updated: 3 December 2024

SPBill35BS062024

Financial circumstances 5 4 The regulations may make an individual’s eligibility depend on the individual’s financial circumstances. Receipt of, or eligibility for, other types of State assistance 5 The regulations may make an individual’s eligibility depend on the individual— (a) being, or not being, in receipt of a...

Last updated: 26 September 2024

SPBill35AS062024

Financial circumstances 5 4 The regulations may make an individual’s eligibility depend on the individual’s financial circumstances. Receipt of, or eligibility for, other types of State assistance 5 The regulations may make an individual’s eligibility depend on the individual— (a) being, or not being, in receipt of a...

Last updated: 31 October 2023

SPBill35S062023

Residence and presence 3 The regulations may make an individual’s eligibility depend on the individual being resident and present in a particular place. 25 Financial circumstances 4 The regulations may make an individual’s eligibility depend on the individual’s financial circumstances. Receipt of, or eligibility for, other types of State assistance 5 The regulations may make an individual’s eligibility depend on the individual— 30 (a) being, or not being, in receipt of another type of assistance (whether under this Act or another enactment), (b) being, or not being, eligible or entitled to receive such assistance. 3 Social Security (Amendment) (Scotland) Bill Part 1—Types of social security assistance Application within specified period 6 The regulations may provide that an individual ceases to be eligible on account of satisfying the primary eligibility criterion unless, by a deadline specified in the regulations— 5 (a) the individual has applied for childhood assistance, or (b) the Scottish Ministers have become required to make a determination of the individual’s entitlement to childhood assistance by regulations under section 52.

Last updated: 22 November 2022

SPBill21S062022

Supervisors 45 Appointment of supervisor (1) The truster may, in respect of a private purpose trust, by the trust deed make provision for the appointment of a person (to be known as a “supervisor”) to oversee the fulfilment 30 by the trustees of the trust’s specific purpose. (2) The duties of the supervisor are fiduciary obligations; and the supervisor is subject to a duty of care. (3) It is not competent to appoint— (a) a trustee to be a supervisor of the trust, or 35 (b) a supervisor of the trust to be a trustee. (4) Except in so far as the trust deed, expressly or by implication, provides otherwise, it is competent for there to be more than one supervisor of the trust at any time. 26 Trusts and Succession (Scotland) Bill Part 1—Trusts Chapter 6—Private purpose trusts (5) Subsection (6) applies where— (a) the terms of a private purpose trust require the appointment of a supervisor but it is impossible, difficult or inexpedient to make the appointment without the court’s assistance, or 5 (b) no supervisor exists or is traceable who has the legal capacity, and is willing and fit, to carry out the duties of that office. (6) The court may appoint a person to be a supervisor of the private purpose trust— (a) in the case mentioned in paragraph (a) of subsection (5), on the application of— (i) the trustees, 10 (ii) a supervisor, or 1 (iii) any other person with an interest in the trust, or (b) in the case mentioned in paragraph (b) of that subsection, on the application of— (i) the trustees, or (ii) any other person with an interest in the trust. 15 (7) The making of an appointment under subsection (6)(b) removes any existing supervisor from office. (8) This section applies irrespective of when the trust was created. 46 Rights and remedies of supervisor (1) Except in so far as the trust deed, expressly or by implication, provides otherwise, the 20 supervisor of a private purpose trust has the same rights as a beneficiary would have— (a) to bring an action, or make an application to the court, in respect of the trust, (b) to be informed by the trustees of the terms of the trust deed, (c) to receive information concerning the trust and its administration from the trustees, and 25 (d) to inspect, and take copies of, the trust documents. (2) Subsections (3) and (5) to (8) of section 26 apply to a disclosure to a supervisor by virtue of subsection (1) as they apply to a disclosure to a beneficiary by virtue of subsection (1)(a) of that section. (3) The supervisor has, in the performance of the supervisor’s duties as respects the private 30 purpose trust, the same rights as a trustee would have— (a) to protection and indemnity, and (b) to make an application to the court for— (i) an opinion, (ii) advice or direction, or 35 (iii) relief from personal liability. 27 Trusts and Succession (Scotland) Bill Part 1—Trusts Chapter 7—Protectors (4) In the event of a breach of trust, the supervisor has, on behalf of the private purpose trust, the same remedies against the trustees or a third party as a beneficiary would have. (5) This section applies irrespective of when the trust was created. 47 Application to supervisors of certain provisions relating to removal from office and 5 to decision making (1) Sections 6, 11 and 12 apply in relation to a supervisor and the duties of a supervisor as they apply in relation to a trustee and the duties of a trustee. (2) This section applies irrespective of when the trust was created. 48 Resignation of supervisor 10 (1) A supervisor has power to resign office by notice in writing sent to the trustees. 1 (2) The resignation takes effect on receipt...

Last updated: 21 December 2021

Standing Orders 6th Edition, 4th Revision December2021

The Presiding Officer shall notify the Parliament of that date. Rule 1.6 Code of Conduct 1. The Parliament may, on a motion of the committee mentioned in Rule 6.4, lay down a Code of Conduct for members.

Last updated: 8 October 2021

Standing Orders 6thEdition 3rdRevision