Scotland Act 2012

Part 1The Parliament and its powers

The Scottish Parliament

1Administration of elections

2Combination of polls at Scottish Parliamentary and other reserved elections

3Supplementary and transitional provision about elections

4Presiding Officer and deputies

5Scottish Parliamentary Corporate Body

6Bills: statements as to legislative competence

7Members' interests

8Constituencies, regions and regional members

Legislative competence

9Continued effect of provisions ceasing to be within legislative competence

Part 2Ministers and their powers

The Scottish Ministers

12The Scottish Government

13Exercise of power to make Order disqualifying persons from membership of the Parliament

14Time limit for human rights actions against Scottish Ministers etc

15Power to vary retrospective decisions about non-legislative acts

Executive competence

16 Trust member for Scotland

17Exercise of functions relating to Seirbheis nam Meadhanan Gàidhlig

18Crown Estate Commissioner with special responsibility for Scotland

19Misuse of drugs

20Power to prescribe drink-driving limits

22Speed limits: supplementary

23Taxation: introductory

24Amendments relating to the Commissioners for Revenue and Customs

Scottish rate of income tax

25Scottish rate of income tax

26Income tax for Scottish taxpayers

27Definition of Scottish taxpayer for Scottish variable rate

Scottish tax on land transactions

28Scottish tax on transactions involving interests in land

29Disapplication of UK stamp duty land tax

Scottish tax on disposals to landfill

30Scottish tax on disposals to landfill

31Disapplication of UK landfill tax

32Borrowing by the Scottish Ministers

Reports on operation of this Part

33Reports on the implementation and operation of this Part

Part 4Miscellaneous and General

34Convention rights and EU law: role of Advocate General in relation to criminal proceedings

35References of compatibility issues to the High Court or Supreme Court

36Convention rights and EU law: criminal appeals to the Supreme Court

37Time limits for appeals on devolution issues in criminal proceedings

38Review and power to amend sections 34 to 37

39Maximum penalties which may be specified in subordinate legislation

40Interpretation

42Power to make consequential, transitional and saving provision

43Financial provisions

SCHEDULE 1Amendments of Schedule 1 to the 1998 Act

1Schedule 1 to the 1998 Act (constituencies, regions and regional...

Functions remaining with Boundary Commission for Scotland

2(1) For “the Electoral Commission” or “the Boundary Committee” in...

3Omit paragraph 5 and the italic heading preceding it.

4(1) Paragraph 7 is amended as follows.

5(1) Paragraph 8 is amended as follows.

6(1) Paragraph 12 is amended as follows.

7Omit paragraph 14(4).

Provision for constituencies and regions

8In paragraph 1(2) (constituencies) for paragraph (c) substitute—

9For paragraph 2(2) (regions) substitute— (2) The regions are the...

Reference to “local authority areas”

10(1) In paragraph 12 (the constituency rules), rule 1 is...

SCHEDULE 2Scottish rate of income tax: consequential amendments

1(1) The 1998 Act is amended as follows.

2In Schedule 6 to the Income Tax (Earnings and Pensions)...

3(1) The Commissioners for Revenue and Customs Act 2005 is...

SCHEDULE 3Scottish tax on land transactions: consequential amendments

Part 1Disapplication of stamp duty land tax to Scotland

Finance Act 1931

1(1) Section 28 of the Finance Act 1931 (production to...

Finance Act 2003

2The Finance Act 2003 is amended as follows.

3Omit section 44(9A)(b) (application of provisions relating to missives of...

4In section 48 (chargeable interests)— (a) in subsection (2)(c) omit...

5In section 55(5) (additional provisions determining amount of tax chargeable)—...

6In section 57AA (first-time buyers)— (a) in subsection (2)(b) after...

7In section 60 (compulsory purchase facilitating development)—

8(1) Section 61 (compliance with planning obligations) is amended as...

9Omit section 71A(10) (disapplication of section to Scotland).

10Omit sections 72 and 72A (alternative property finance in Scotland)....

11In section 73 (alternative property finance: land sold and re-sold)—...

12(1) In section 73AB (arrangements to transfer control of financial...

13(1) Section 73B (exempt interests) is amended as follows.

14In section 73CA (application of sections 71A to 73 to...

15Omit section 75 (crofting community right to buy).

16In section 75C (anti-avoidance: supplemental), in subsection (4) for “,...

17In section 77 (notifiable transactions), in subsection (2)(a) omit “and...

18In section 79 (registration of land transactions etc)—

19In section 108 (linked transactions) after subsection (1) insert—

20Omit section 117(3) (meaning of “major interest” in land in...

21In section 119(2) (provisions as to effective date of transaction),...

22In section 121 (minor definitions) omit— (a) the definition of...

23In section 122 (index of defined expressions) omit the entries...

24(1) Schedule 4 (chargeable consideration) is amended as follows.

25(1) Schedule 10 (returns, etc) is amended as follows.

26(1) Schedule 15 (partnerships) is amended as follows.

27(1) Schedule 17A (further provision relating to leases) is amended...

Finance Act 2004

28In section 298 of the Finance Act 2004 (stamp duty...

Finance (No. 2) Act 2005

29In section 47 of the Finance (No. 2) Act 2005...

Finance Act 2006

30In Schedule 25 to the Finance Act 2006 (amendments of...

Finance Act 2009

31(1) Schedule 61 to the Finance Act 2009 (alternative finance...

Public Finance and Accountability (Scotland) Act 2000 (asp 1)

32In section 9(1) of the Public Finance and Accountability (Scotland)...

Part 2Information regarding Scottish land transactions

33In this Part of this Schedule— “HMRC” means Her Majesty's...

34(1) An office-holder must provide to HMRC such of the...

35Information acquired by HMRC under paragraph 34 is to be...

SCHEDULE 4Scottish tax on disposals to landfill: consequential amendments

1The Finance Act 1996 is amended as follows.

2Omit section 66(b) (landfill sites in Scotland).

3Omit section 67(b) (operators of landfill sites in Scotland).

4In section 70 (interpretation)— (a) in subsection (1) omit the...

Scotland Act 2012

2012 c. 11

An Act to amend the Scotland Act 1998 and make provision about the functions of the Scottish Ministers; and for connected purposes.

[1st May 2012]

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—