There are 3,457 results relating to "Sin reeta l"
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Last updated:
17 March 2026
SPBill73BS062026
Building Safety Levy (Scotland) Bill [AS PASSED] 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 73B Session 6 (2026) 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 Information sharing 21A Information sharing 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 iii Building Safety Levy (Scotland) Bill 37 Inaccuracies in taxpayer documents 38 Failure to register for levy etc. 39 Failure to request approval of tax representative appointment 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 51A Expiry 52 Short title 1 Building Safety Levy (Scotland) Bill Part 1—Scottish Building Safety Levy Amendments to the Bill since the previous version are indicated by sidelining in the right margin.
Last updated:
10 February 2026
SPBill73AS062026
Building Safety Levy (Scotland) Bill [AS AMENDED AT STAGE 2] 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 73A Session 6 (2026) 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 Information sharing 21A Information sharing 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 iii Building Safety Levy (Scotland) Bill 37 Inaccuracies in taxpayer documents 38 Failure to register for levy etc. 39 Failure to request approval of tax representative appointment 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 51A Expiry 52 Short title 1 Building Safety Levy (Scotland) Bill Part 1—Scottish Building Safety Levy Amendments to the Bill since the previous version are indicated by sidelining in the right margin.
Last updated:
27 January 2025
Tartan Week Visit Report
Maurice Golden MSP; Evelyn Tweed MSP; The Rt Hon Alison Johnstone MSP, (Pre-Parade Line Up, L-R Presiding Officer; and Michael Marra MSP) Monday 8 April 2024 Meeting with the British Consul General in Vancouver 58.
Official Report
Meeting date:
1 December 2021
Meeting of the Parliament (Hybrid) 01 December 2021
Anyone who watched Russell T Davies’s “It’s a Sin” on Channel 4 could not help but be moved by that, too.
Last updated:
19 January 2026
20260119_ssitracker
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].
Last updated:
17 May 2024
Child Poverty Action Group Scottish Child Payment
6.1 Inadequate social security is widely recognised, including by the Scottish government, as a key structural driver of child poverty in Scotland and across the 22 CPAG, Cost of the School Day Big Question 2023/24, forthcoming, 2024. 23 M Brewer, J Browne, R Joyce, L Sibieta, Child Poverty in the UK since 1998-99: Lessons from the Past Decade, IFS, 2010. 2...
Last updated:
9 February 2022
LG 2022 Paper 011 Leadership in the Global Climate Emergency
L eadership in the Global Climate Emergency 24 January 2022 Reference: LG (2022) Paper 011 Executive summary 1.
Last updated:
1 April 2025
Tuesday 1 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].
Last updated:
17 February 2025
Scottish Crofting Federation_supplementary evidence to Land Reform Scotland Bill 17 February 2025
L and Reform Bill: Additional Evidence We thank the Net-Zero and Transport Committee for the opportunity to give oral evidence on the draft Land Reform Bill in December.
Last updated:
21 June 2024
AssistedDyingBillFM_LiamMcArthurToConvener_17Jun24
L iam McArthur MSP Kenneth Gibson MSP Convener 17 June 2024 Finance and Public Administration Committee c/o Clerk to the Committee Dear Kenneth Re: Assisted Dying for Terminally Ill Adults (Scotland) Bill – Financial Memorandum This letter provides further clarification and explanation relating to aspects of the 1 2 Financial Memorandum for the Assisted Dy...
