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Last updated: 22 June 2023

PE1978_F

Microorganisms, 10(4), 746. https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9026380/ Wu, H., Wang, Y., Li, H., Meng, L., Zheng, N., & Wang, J. (2022). Protective effect of alkaline phosphatase supplementation on infant health.
Last updated: 23 November 2022

EU Continuity Act Draft Annual Report for Laying Final 27 Oct 2022

L aid in draft before the Scottish Parliament by the Scottish Ministers in accordance with section 11(1)(a) of the UK Withdrawal from the European Union (Continuity) (Scotland) Act 2021. 27 October 2022 SG/2022/211 DRAFT REPORT BY THE SCOTTISH MINISTERS IN EXERCISE OF THE POWER IN SECTION 1(1) OF THE UK WITHDRAWAL FROM THE EUROPEAN UNION (CONTINUITY) (SCOT...
Last updated: 1 July 2022

PE1887_I

Fortin, ‘Legal Protection for the Unborn Child’ (1988) 51 Mod L Rev 54, 65. Section 1(1) of the DA(S)A would give Scotland the ability to take a proportional approach based on the evidence which is available on a case by case basis.
Last updated: 30 September 2025

ESS Report Sewage Discharge Into The Aquatic Environment 30 August 2024

P = population served (number) G = water consumption per head per day (l/head/d), typically 150 litres I = infiltration (l/d) E = effluent trade flow (l/d) Error!
SPICe briefings Date published: 25 September 2025

Digital assets in Scots law

The precise nature of how an asset is being held may have considerable implications, given that trust assets are ring-fenced from other assets and are protected from enforcement by a trustee's creditors.2Macgregor, L.J., Carey, L., Hardman, J., MacPherson, A.D.J., & Richardson, L. (2024).
Last updated: 28 October 2021

Enterprise and Skills Strategic Board Annual Analysis Report 310321

E I C  No evidence D D n n I I R o L I W e e n n f n t & A D e e m r B v v S  Little evidence v v r n I a o S a s c u e e e u n i e e P S m C v s o e e s c r r p l l s p w s s l k t e o o h n k a e a v c  Partially evidenced a i t t r r u p i n r p p p p a t i i a r s l m m c u e n p l s n o o c e s l r t e m m i s n c i a t g h i  Mostly evidenced i d r e e r s t t & t o a e c t y s e e n n u y & l & n e u n n t t r & r  Fully evidenced e t t - Strategic Board Priorities to National Performance Framework Impact Strategic Board priorities & National Performance Framework Long Term Outcomes to Strategic Board Priorities Long Term Outcomes Interim Outcomes to Long Term Outcomes Interim Outcomes Short term Outcomes to Interim Outcomes Short Term Outcomes Activities to Short Term outcomes Activities TOTAL EVIDENCE 35.
SPICe briefings Date published: 23 March 2021

Blue Carbon

Scottish Natural Heritage, Edinburgh.;Beaumont, N.J., Jones, L., Garbutt, A., Hansom, J.D., & Toberman, M. (2014).
Last updated: 5 June 2025

SPBill73S062025

Building Safety Levy (Scotland) Bill [AS INTRODUCED] CONTENTS Section P ART 1 S COTTISH B UILDING S AFETY L EVY 1 The Scottish building safety levy 2 Overview P ART 2 K EY C ONCEPTS Building control events 3 Meaning of “building control event” Types of new buildings which may be taxable 4 Meaning of “new residential unit” 5 Exempt new residential units 6 Power to modify types of buildings which may be taxable 7 Amendment of the Building (Scotland) Act 2003 Liability to pay levy 8 Person liable to pay levy P ART 3 C ALCULATION AND USE OF L EVY Amount of levy 9 Charging and rate of levy Calculation of levy payable 10 Calculation of total levy payable by a person in an accounting period Reliefs and allowances 11 Reliefs 12 Levy-free allowance SP Bill 73 Session 6 (2025) ii Building Safety Levy (Scotland) Bill Proceeds of levy 13 Use of proceeds of levy P ART 4 A DMINISTRATION OF L EVY Registration 14 Scottish building safety levy register 15 Duty to register for levy 16 Voluntary registration for levy 17 Cancellation of registration for levy 18 Registration: notification and compliance Accounting for levy and record-keeping 19 Accounting for levy by return and time for payment 20 Form and content of returns 21 Communications from taxpayers to Revenue Scotland Non-resident taxpayers 22 Appointment of tax representatives 23 Effect of appointment of tax representatives 24 Definition of “business premises” to exclude premises of tax representatives Special cases 25 Groups of companies 26 Notification of cessation of eligibility for group treatment or of having a place of business in UK 27 Group treatment: change to application or notification 28 Group treatment: substitution and termination 29 Partnerships and unincorporated bodies etc. 30 Bankruptcy etc. 31 Transfer of business as a going concern Provision of security 32 Security required by individual direction 33 Security required by general direction Delegation of functions 34 Delegation of functions by Revenue Scotland P ART 5 P ENALTIES 35 Failure to make return 36 Failure to pay levy 37 Inaccuracies in taxpayer documents 38 Failure to register for levy etc. 39 Failure to request approval of tax representative appointment Building Safety Levy (Scotland) Bill iii 40 Failure to notify cessation of eligibility for group treatment or of having place of business in UK 41 Failure to notify change to group treatment application or notification 42 Failure to provide security 43 General provisions for penalties relating to the Scottish building safety levy P ART 6 R EVIEWS AND A PPEALS 44 Reviews and appeals of decisions of Revenue Scotland P ART 7 F INAL PROVISIONS 45 Report on operation of Act 46 Interpretation of this Act 47 Interpretation of the Revenue Scotland and Tax Powers Act 2014 48 Regulation-making powers 49 Ancillary provision 50 Crown application 51 Commencement 52 Short title 1 Building Safety Levy (Scotland) Bill Part 1—Scottish Building Safety Levy THE FOLLOWING ACCOMPANYING DOCUMENTS ARE ALSO PUBLISHED: Explanatory Notes (SP Bill 73-EN), a Financial Memorandum (SP Bill 73-FM), a Policy Memorandum (SP Bill 73-PM), a Delegated Powers Memorandum (SP Bill 73-DPM) and statements on legislative competence (SP Bill 73-LC).
Last updated: 16 November 2020

SPCB2020Paper_057

L obbying register – second annual report 29 October 2020 Reference: SPCB(2020)Paper 057 Executive summary 1.
Last updated: 6 January 2026

SPBill79S062026

Visitor Levy (Amendment) (Scotland) Bill [AS INTRODUCED] CONTENTS Section P ART 1 A MENDMENTS TO THE V ISITOR L EVY (S COTLAND ) A CT 2024 Basis on which levy is to be charged 1 Basis on which levy is to be charged Chargeable transactions 2 Chargeable transactions: purchases by third parties Duty to make returns 3 Duty to make returns Transitional provisio...

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If you're having trouble finding the information you want, please contact [email protected].