There are 102,876 results relating to "Mais barato L"
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Last updated:
14 November 2023
SPBill38S062023
Credits 15 Tax credits 35 (1) The Scottish Ministers may by regulations provide that where— (a) a charge to tax has arisen on any quantity of aggregate, and 11 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 3—Calculation of tax (b) specified conditions are fulfilled, a person liable to pay the tax is to be entitled to credit of such an amount as is determined in accordance with specified rules. (2) Regulations under subsection (1) may include provision for determining the amount of 5 credit (including provision for limiting it). (3) Regulations under subsection (1) may include provision in relation to cases where any quantity of taxable aggregate is moved outwith Scotland to a place in the rest of the United Kingdom, or to United Kingdom waters, in the form of aggregate. (4) Regulations under subsection (1) may include provision in relation to cases where any 10 quantity of taxable aggregate is exported outwith the United Kingdom from a place in 1 Scotland, in the form of aggregate. (5) Regulations under subsection (1) may include provision in relation to cases where any quantity of taxable aggregate has an excepted process applied to it. (6) Regulations under subsection (1) may include provision in relation to cases where any 15 quantity of taxable aggregate is used in a specified industrial or agricultural process. (7) Regulations under subsection (1) may include provision in relation to cases where any quantity of taxable aggregate is disposed of (by dumping or otherwise) in such a manner, not constituting its use for construction purposes, as may be specified. (8) Regulations under subsection (1) may include— 20 (a) provision in relation to cases where the whole or part of a debt which is due to the person liable to pay the tax is written off in the person’s accounts as a bad debt, and (b) provision for determining whether, and to what extent, a debt is to be taken to be bad for the purposes of paragraph (a). 25 (9) In this section, “specified” means specified in the regulations. 16 Tax credits: further provision (1) Regulations under section 15(1) may make provision as to the manner in which a person is to benefit from credit, and may, in particular, make provision— (a) that a person is to be entitled to credit by reference to accounting periods, 30 (b) that a person is to be entitled to deduct an amount equal to the person's total credit for an accounting period from the total amount of tax due from the person for the period, (c) that if no tax is due from a person for an accounting period but the person is entitled to credit for the period, the amount of the credit is to be paid to the person 35 by Revenue Scotland, (d) that if the amount of credit to which a person is entitled for an accounting period exceeds the amount of tax due from the person for the period, an amount equal to the excess is to be paid to the person by Revenue Scotland, (e) for the whole or part of any credit to be held over to be credited for a subsequent 40 accounting period, 12 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 4—Administration (f) as to the manner in which a person who has ceased to be registrable is to benefit from credit. (2) Regulations made by virtue of subsection (1)(c) or (d) may provide that where at the end of an accounting period an amount is due to a person who has failed to submit 5 returns for an earlier period as required by this Act, Revenue Scotland may withhold payment of the amount until the person has complied with that requirement. (3) Regulations made by virtue of subsection (1)(e) may— (a) provide for credit to be held over either on the person's application or in accordance with directions given by Revenue Scotland from time to time, and 10 (b) allow directions to be given generally or with regard to particular cases. 1 (4) Regulations under section 15(1) may provide that— (a) no benefit is to be conferred in respect of credit except on a claim made in such manner and at such time as may be determined by or under regulations, (b) payment in respect of credit is to be made subject to such conditions (if any) as 15 Revenue Scotland thinks fit to impose, including conditions as to repayment in specified circumstances, (c) deduction in respect of credit is to be made subject to such conditions (if any) as Revenue Scotland thinks fit to impose, including conditions as to the payment to Revenue Scotland, in specified circumstances, of an amount representing the whole 20 or part of the amount deducted. (5) Regulations under section 15(1) may require a claim by a person to be made in a return required by regulations under section 23. (6) Regulations under section 15(1) may provide for section 107 of the Revenue Scotland and Tax Powers Act 2014 (claim for relief for overpaid tax etc.) to apply, with or 25 without modifications, to a claim under this section by a person who has ceased to be registrable as it applies to a claim under that section.
Last updated:
29 January 2025
SPBill25AS062025
Restoration of name to register of foreign lawyers: appeals 27E (1) The 1980 Act is amended as follows. (2) In section 60A (registered foreign lawyers), after subsection (4F) insert— “(4FA) Where under subsection (4C) the Council decides not to restore a foreign 5 lawyer’s name to the register, the foreign lawyer may appeal the decision to the Court. (4FB) Where under subsection (4D) the Tribunal decides not to restore a foreign lawyer’s name to the register, the foreign lawyer may appeal the decision to the Court. 10 (4FC) An appeal under subsection (4FA) or (4FB) must be made before the expiry 1 of the period of 21 days beginning with the day on which the Council’s decision or, as the case may be, the Tribunal’s decision, is intimated to the foreign lawyer. (4FD) On an appeal to the Court under subsection (4FA) or (4FB), the Court may— 15 (a) restore the foreign lawyer’s name to the register, or (b) confirm the decision of the Council or, as the case may be, the Tribunal.”.
Last updated:
8 November 2023
Net zero and climate change scrutiny PAC 6 November 2023
All other DGs should consider how climate change ambitions may impact on their workforce requirements.
Questions and Answers
Date answered:
30 April 2024
S6W-26912
To ask the Scottish Government whether the registration record of all NHS staff, irrespective of job title, is checked on an ongoing basis in regard to (a) Health and Care Professionals Council, (b) Social Work England, (c) Social Care Wales, (d) Northern Ireland Social Care Council, (e) General Teaching Council for Scotland, (f) General Teaching Council for Northern Ireland, (g) Education Workforce Council, (h) General Chiropractic Council, (i) General Dental Council, (j) General Medical Council, (k) General Optical Council, (l...
Questions and Answers
Date answered:
30 April 2024
S6W-26911
To ask the Scottish Government whether the registration record of all NHS staff, irrespective of job title, is checked at employment in regard to (a) Health and Care Professionals Council, (b) Social Work England, (c) Social Care Wales, (d) Northern Ireland Social Care Council, (e) General Teaching Council for Scotland, (f) General Teaching Council for Northern Ireland, (g) Education Workforce Council, (h) General Chiropractic Council, (i) General Dental Council, (j) General Medical Council, (k) General Optical Council, (l...
Last updated:
20 October 2023
Annual Return 2022 to 2023
Future Agenda Discussed - Proposed date of next virtual meeting - Friday 17th November at 2pm Agenda may include Nature Scot update and Shock Collar update.
Last updated:
11 February 2025
TCA Part 2 Professor Arianna Andreangeli
, (2023) 14(3) Journal of Eur Comp L and Econ 137; see p. 138. 58 Hornkohl, cit.
Last updated:
22 February 2024
Housingto204RTPI
In addition, some RSLs are finding maintenance costs may increase for these homes because tenants make inappropriate modifications to their homes.
Last updated:
28 September 2023
Bill as Introduced
P ART 5 F INAL PROVISIONS 15 30 Regulations (1) A power to make regulations conferred by this Act includes the power to make— (a) different provision for different purposes or areas, and (b) incidental, supplemental, consequential, transitional, transitory or saving provision. (2) This section does not apply to section 33. 20 31 Ancillary provision (1) The Scottish Ministers may by regulations make any incidental, supplementary, consequential, transitional, transitory or saving provision they consider appropriate for the purposes of, or in connection with or for giving full effect to this Act or any provision made under it. 25 (2) Regulations under this section may modify any enactment (including this Act). (3) Regulations under this section— (a) are subject to the affirmative procedure if they add to, replace or omit any part of the text of an Act (including this Act), but (b) otherwise are subject to the negative procedure. 30 32 Index of defined terms In this Act— “exceptional market conditions” is to be construed in accordance with section 12(2), 17 Agriculture and Rural Communities (Scotland) Bill Part 5—Final provisions “exceptional market conditions declaration” has the meaning given in section 12(1), “financial support” is to construed in accordance with section 4(4), “payment entitlement” is to be construed in accordance with section 15(2), 5 “rural support plan” is to be construed in accordance with section 2(9), “support” is to be construed in accordance with section 4(4), “third party scheme” is to be construed in accordance with section 5(2). 33 Commencement (1) This section and sections 30, 31, 32 and 34 come into force the day after Royal Assent. 10 (2) The other provisions of this Act come into force on such day as the Scottish Ministers 1 may by regulations appoint. (3) Regulations under this section may— (a) make different provision for different purposes or areas, (b) include transitional, transitory or saving provision. 15 34 Short title The short title of this Act is the Agriculture and Rural Communities (Scotland) Act 2024. 18 Agriculture and Rural Communities (Scotland) Bill Schedule 1—Purposes of support Part 1—General SCHEDULE 1 (introduced by section 4) P URPOSES OF SUPPORT P ART 1 5 G ENERAL Application 1 (1) The purposes described in this schedule are the purposes for which support may be provided under section 4. (2) Support may be provided for any combination of purposes that the Scottish Ministers 10 consider appropriate. 1 (3) Without limit to the generality of section 30(1), support may be provided for the purposes of assisting— (a) different descriptions of person, (b) different types of activity, 15 (c) activity on different types of land or land with different properties or characteristics, and (d) activity on land in different areas.
Last updated:
28 April 2025
Monday 29 April 2025 SSI tracker
Queries on instruments that are not yet available on the website can be made by contacting the clerks to the Delegated Powers and Law Reform Committee Te l : 0131 348 5175 or email: [email protected].
