- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/1999)
- Gwreiddiol (Fel y'i Deddfwyd)
No versions valid at: 01/04/1999
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There are currently no known outstanding effects for the Scotland Act 1998, Section 78.
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Yn ddilys o 06/05/1999
(1)Where the basic rate for any year of assessment is reduced for Scottish taxpayers by a resolution of the Parliament, payments to the Board in accordance with this section shall be charged on the Scottish Consolidated Fund.
(2)The amounts of the payments to be made out of the Scottish Consolidated Fund under this section, and the times at which they are to be made, shall be determined by the Board and notified to the Scottish Ministers as soon as reasonably practicable after the passing of the resolution providing for the reduction to which they relate.
(3)Any determination made by the Board under subsection (2) for any year of assessment shall be such as appears to the Board to be necessary for securing that in the course of that year amounts are paid to the Board which are equal in total to the amount estimated by the Board to represent the shortfall in income tax receipts for that year that is properly attributable to a resolution of the Parliament.
(4)For the purposes of this section the Board shall make and maintain arrangements as to—
(a)the manner of estimating the shortfall in income tax receipts for any year of assessment that is properly attributable to a resolution of the Parliament,
(b)the circumstances and manner in which an estimate of that shortfall may be revised before or in the course of the year of assessment to which it relates,
(c)the manner of determining the amount of each payment to be made in respect of any such estimate, and
(d)the times at which, and manner in which, those amounts are to be paid to the Board.
(5)Arrangements under subsection (4) may include provision for the making of adjustments to the amounts paid to the Board where any estimate made for the purposes of this section in respect of any year of assessment (whether the current year or a previous year) turns out to have been inaccurate.
(6)Before making or modifying any arrangements under subsection (4) or (5), the Board shall consult with the Scottish Ministers.
(7)In this section “income tax receipts” has the same meaning as in section 77.
(8)The sums paid to the Board under this section shall be treated for the purposes of section 10 of the M1Exchequer and Audit Departments Act 1866 (payment, after the making of the specified deductions, of gross revenues into the Consolidated Fund) as comprised in their department’s gross revenues.
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