Scotland Act 2012

1. Introductory Text

2. Part 1 The Parliament and its powers

   1. The Scottish Parliament

      1. 1. Administration of elections

      2. 2. Combination of polls at Scottish Parliamentary and other reserved elections

      3. 3. Supplementary and transitional provision about elections

      4. 4. Presiding Officer and deputies

      5. 5. Scottish Parliamentary Corporate Body

      6. 6. Bills: statements as to legislative competence

      7. 7. Members' interests

      8. 8. Constituencies, regions and regional members

   2. Legislative competence

      1. 9. Continued effect of provisions ceasing to be within legislative competence

      2. 10. Air weapons

      3. 11. Antarctica

3. Part 2 Ministers and their powers

   1. The Scottish Ministers

      1. 12. The Scottish Government

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

      3. 14. Time limit for human rights actions against Scottish Ministers etc

      4. 15. Power to vary retrospective decisions about non-legislative acts

   2. Executive competence

      1. 16. Trust member for Scotland

      2. 17. Exercise of functions relating to Seirbheis nam Meadhanan Gàidhlig

      3. 18. Crown Estate Commissioner with special responsibility for Scotland

      4. 19. Misuse of drugs

      5. 20. Power to prescribe drink-driving limits

      6. 21. Speed limits

      7. 22. Speed limits: supplementary

4. Part 3 Finance

   1. Introductory

      1. 23. Taxation: introductory

      2. 24. Amendments relating to the Commissioners for Revenue and Customs

   2. Scottish rate of income tax

      1. 25. Scottish rate of income tax

      2. 26. Income tax for Scottish taxpayers

      3. 27. Definition of Scottish taxpayer for Scottish variable rate

   3. Scottish tax on land transactions

      1. 28. Scottish tax on transactions involving interests in land

      2. 29. Disapplication of UK stamp duty land tax

   4. Scottish tax on disposals to landfill

      1. 30. Scottish tax on disposals to landfill

      2. 31. Disapplication of UK landfill tax

   5. Borrowing

      1. 32. Borrowing by the Scottish Ministers

   6. Reports on operation of this Part

      1. 33. Reports on the implementation and operation of this Part

5. Part 4 Miscellaneous and General

   1. Miscellaneous

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

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

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

      4. 37. Time limits for appeals on devolution issues in criminal proceedings

      5. 38. Review and power to amend sections 34 to 37

      6. 39. Maximum penalties which may be specified in subordinate legislation

   2. General

      1. 40. Interpretation

      2. 41. Orders

      3. 42. Power to make consequential, transitional and saving provision

      4. 43. Financial provisions

      5. 44. Commencement

      6. 45. Short title

6. SCHEDULES

   1. SCHEDULE 1

      Amendments of Schedule 1 to the 1998 Act

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

      2. Functions remaining with Boundary Commission for Scotland

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

         2. 3. Omit paragraph 5 and the italic heading preceding it.

         3. 4. (1) Paragraph 7 is amended as follows.

         4. 5. (1) Paragraph 8 is amended as follows.

         5. 6. (1) Paragraph 12 is amended as follows.

         6. 7. Omit paragraph 14(4).

      3. Provision for constituencies and regions

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

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

      4. Reference to “local authority areas”

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

   2. SCHEDULE 2

      Scottish rate of income tax: consequential amendments

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

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

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

   3. SCHEDULE 3

      Scottish tax on land transactions: consequential amendments

      1. Part 1 Disapplication of stamp duty land tax to Scotland

         1. Finance Act 1931

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

         2. Finance Act 2003

            1. 2. The Finance Act 2003 is amended as follows.

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

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

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

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

            6. 7. In section 60 (compulsory purchase facilitating development)—

            7. 8. (1) Section 61 (compliance with planning obligations) is amended as...

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

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

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

            11. 12. (1) In section 73AB (arrangements to transfer control of financial...

            12. 13. (1) Section 73B (exempt interests) is amended as follows.

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

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

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

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

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

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

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

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

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

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

            23. 24. (1) Schedule 4 (chargeable consideration) is amended as follows.

            24. 25. (1) Schedule 10 (returns, etc) is amended as follows.

            25. 26. (1) Schedule 15 (partnerships) is amended as follows.

            26. 27. (1) Schedule 17A (further provision relating to leases) is amended...

         3. Finance Act 2004

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

         4. Finance (No. 2) Act 2005

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

         5. Finance Act 2006

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

         6. Finance Act 2009

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

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

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

      2. Part 2 Information regarding Scottish land transactions

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

         2. 34. (1) An office-holder must provide to HMRC such of the...

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

   4. SCHEDULE 4

      Scottish tax on disposals to landfill: consequential amendments

      1. 1. The Finance Act 1996 is amended as follows.

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

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

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