(6) After subsection (3) of section 100 of the 1998 Act insert—

“(3A) Subsection (3B) applies to any proceedings brought by virtue of this Act

against the Scottish Ministers or a member of the Scottish Government

in a court or tribunal on the ground that an act of the Scottish Ministers

5or a member of the Scottish Government is incompatible with the

Convention rights.

(3B) Proceedings to which this subsection applies must be brought before

the end of—

(a) the period of one year beginning with the date on which the act

10complained of took place, or

(b) such longer period as the court or tribunal considers equitable

having regard to all the circumstances,

but that is subject to any rule imposing a stricter time limit in relation

to the procedure in question.

(3C) 15Subsection (3B) does not apply to proceedings brought by the Lord

Advocate, the Advocate General, the Attorney General, the Attorney

General for Northern Ireland or the Advocate General for Northern

Ireland.

(3D) In subsections (3A) and (3B) “act” does not include the making of any

20legislation but it does include any other act or failure to act (including

a failure to make legislation).

(3E) In subsection (3B) “rule” has the same meaning as it has in section 7(5)

of the Human Rights Act 1998.”

(7) In subsection (4) of that section at the beginning insert “Subject to subsection

25(3D),”.

(8) Subsections (6) and (7) above apply to any proceedings brought after this

section comes into force (including proceedings in respect of an act taking

place before this section comes into force).

Executive competence

17 30BBC Trust member for Scotland

In the 1998 Act, after section 90 insert—

“The BBC

90A BBC Trust member for Scotland

(1) A Minister of the Crown must not exercise without the agreement of

35the Scottish Ministers functions relating to selection for a particular

appointment by which—

(a) a person is to become a member of the BBC Trust and hold a

Scottish post, or

(b) an existing member of the Trust is to hold a Scottish post.

(2) 40“Scottish post” means a position, held as a member of the Trust, with

specific reference to Scotland.”

18 Scottish Crown Estate Commissioner

(1) In Schedule 1 to the Crown Estate Act 1961 (constitution etc of Crown Estate

Commissioners), paragraph 1 is amended as follows.

(2) After sub-paragraph (3) insert—

“(3A) 5One of the Commissioners shall be appointed as the Scottish Crown

Estate Commissioner, who must be a person who knows about

conditions in Scotland as they relate to the functions of the

Commissioners.”

(3) After sub-paragraph (4) insert—

“(4A) 10The Scottish Crown Estate Commissioner shall be appointed on the

recommendation of the Chancellor of the Exchequer, who shall

consult the Scottish Ministers before making that recommendation.”

19 Misuse of drugs

(1) The Misuse of Drugs Act 1971 is amended as follows.

(2) 15In section 10 (power to make regulations for preventing misuse of controlled

drugs)—

(a) in subsection (2)(i) for “Secretary of State” substitute “appropriate

authority”;

(b) after subsection (2) insert—

“(3) 20Regulations made in pursuance of subsection (2)(i) must secure

that under any licence a doctor may—

(a) administer, supply or prescribe a controlled drug, or

(b) authorise the administration or supply of a controlled

drug,

25only while at an address specified in the licence.

(4) The appropriate authority for the purposes of subsection (2)(i)

is—

(a) where the specified address for the purposes of

subsection (3) is in Scotland, the Scottish Ministers;

(b) 30otherwise, the Secretary of State.”

(3) In section 13 (directions where regulations or licence contravened) after

subsection (1) insert—

“(1A) In relation to regulations made in pursuance of section 10(2)(i) or to a

licence under those regulations, the reference in subsection (1) to the

35Secretary of State is to be read as a reference to the appropriate

authority.

(1B) The appropriate authority for the purposes of subsection (1A) is—

(a) in relation to a contravention taking place in Scotland, the

Scottish Ministers;

(b) 40otherwise, the Secretary of State.”

(4) In section 14 (investigation where grounds for direction under section 13 are

considered to exist) after subsection (1) insert—

“(1A) In relation to section 13(1), references in this section to the Secretary of

State are to be read in accordance with section 13(1A).”

(5) In section 16 (provisions supplementary to sections 14 and 15) after subsection

5(1) insert—

“(1A) Where in accordance with section 14(1A) a case is referred to a tribunal

or advisory body by the Scottish Ministers—

(a) references in this section and Schedule 3 to the Secretary of State

are to be read as references to the Scottish Ministers, and

(b) 10references in that Schedule to the approval of the Treasury do

not apply.”

(6) In section 30 (licences and authorities)—

(a) at the beginning insert “(1)”;

(b) at the end insert—

“(2) 15Subsection (1) applies to a licence issued by the Scottish

Ministers under regulations made in pursuance of section

10(2)(i) as if references in that subsection to the Secretary of

State were references to the Scottish Ministers.”

(7) In paragraph 4 of Schedule 3 (tribunal rules) at the end add—

“(4) 20Where the Scottish Ministers have power to make rules under this

paragraph (by virtue of section 16(1A) or otherwise)—

(a) sub-paragraph (3) does not apply, and

(b) the rules are subject to the negative procedure.”

20 Power to prescribe drink-driving limits

(1) 25The Road Traffic Act 1988 is amended as follows.

(2) Section 8 (choice of specimens of breath) is amended as follows.

(3) In subsection (3), for “The Secretary of State may by regulations” substitute

“Regulations may”.

(4) After subsection (3) insert—

“(4) 30Regulations under subsection (3) may be made—

(a) by the Secretary of State, in relation to cases where the

suspected offence is an offence committed in England and

Wales;

(b) by the Scottish Ministers, in relation to cases where the

35suspected offence is an offence committed in Scotland.”

(5) Section 11 (interpretation of sections 3A to 10) is amended as follows.

(6) In the definition of “the prescribed limit” in subsection (2), omit “made by the

Secretary of State”.

(7) After subsection (2) insert—

“(2ZA) 40Regulations under subsection (2) may be made—

(a) by the Secretary of State, in relation to driving or attempting to

drive, or being in charge of a vehicle, in England and Wales;

(b) by the Scottish Ministers, in relation to driving or attempting to

drive, or being in charge of a vehicle, in Scotland.”

(8) 5Section 195 (provisions as to regulations) is amended as follows.

(9) After subsection (2) insert—

“(2A) Before making any regulations under this Act the Scottish Ministers

must consult with such representative organisations as they think fit.”

(10) After subsection (4) insert—

“(4A) 10Regulations made by the Scottish Ministers under section 8(3) or 11(2)

are subject to the affirmative procedure.”

21 Speed limits

(1) The Road Traffic Regulation Act 1984 is amended as follows.

(2) Section 17 (traffic regulation on special roads) is amended as follows.

(3) 15In subsection (2) for “The Secretary of State may make regulations” substitute

“Regulations may make provision”.

(4) After subsection (3) insert—

“(3ZA) The power to make provision of the following kinds by regulations

under subsection (2) is exercisable by the Scottish Ministers—

(a) 20provision with respect to a particular special road in Scotland;

(b) provision for regulating the speed of vehicles on special roads

in Scotland.

(3ZB) The power to make provision of any other kind by regulations under

subsection (2) is exercisable by the Secretary of State.

(3ZC) 25In relation to special roads in Scotland that power of the Secretary of

State is exercisable only after consultation with the Scottish Ministers.”

(5) Section 64 (general provision as to traffic signs) is amended as follows.

(6) After subsection (2) insert—

“(2A) The functions under this section that are exercisable by the Scottish

30Ministers instead of the Secretary of State include the function of

making regulations under subsection (1)(a) specifying signs for a

Scottish national speed limit.

(2B) The function of making such regulations is exercisable only with the

agreement of the Secretary of State.

(2C) 35“Scottish national speed limit” means any of these—

(a) a speed limit that, by virtue of regulations under section 17(2)

made by the Scottish Ministers, is to be observed—

(i) on all special roads,

(ii) on all special roads provided for the use of particular

40classes of traffic,

(iii) on all special roads other than special roads of such

description as may be specified in the regulations, or

(iv) as mentioned in sub-paragraph (i), (ii) or (iii) except for

such lengths of special road as may be specified in the

5regulations;

(b) a speed limit that, by virtue of an order under section 88 made

by the Scottish Ministers, is to be observed on all roads, on all

roads of any class specified in the order or on all roads other

than roads of any class so specified.”

(7) 10After subsection (6) insert—

“(7) Regulations made by the Scottish Ministers under subsection (1)(a) are

subject to the negative procedure.

(8) Before making any regulations under subsection (1)(a) the Scottish

Ministers must consult with such representative organisations as they

15think fit.”

(8) Section 88 (temporary speed limits with power to continue indefinitely) is

amended as follows.

(9) For “the Secretary of State” in each place substitute “the national authority”.

(10) In subsection (1)—

(a) 20for “he” substitute “the authority”;

(b) for “his” substitute “the”.

(11) In subsection (4) omit the words from “made by statutory instrument” to the

end.

(12) After subsection (7) insert—

“(7A) 25The national authority in this section—

(a) in relation to roads in England and Wales, is the Secretary of

State;

(b) in relation to roads in Scotland, is the Scottish Ministers.”

(13) In subsection (8) after “subsection (1)(b)” insert “by the Secretary of State”.

(14) 30After subsection (8) insert—

“(9) The power of the Scottish Ministers to make an order under subsection

(1) is not to be exercisable by Scottish statutory instrument.

(10) The first order to be made under subsection (1)(b) by the Scottish

Ministers shall not be made until a draft of the order has been laid

35before the Scottish Parliament and approved by it.

(11) The power of the Secretary of State to make an order under subsection

(4) is exercisable by statutory instrument which shall be subject to

annulment in pursuance of a resolution of either House of Parliament.

(12) An order made by the Scottish Ministers under subsection (4) is subject

40to the negative procedure.”

22 Speed limits: supplementary

(1) The Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc)

Order 1999 (S.I. 1999/1750S.I. 1999/1750) is amended as follows.

(2) In Schedule 3 (functions exercisable after consultation), in the entry for the

5Road Traffic Regulation Act 1984—

(a) omit paragraph (a) (section 17(2));

(b) in paragraph (f), omit “and 88(1) and (4)”.

(3) In the Schedule to the Scotland Act 1998 (Transfer of Functions to the Scottish

Ministers etc) Order 2000 (S.I. 2000/1563S.I. 2000/1563) omit the entry for the Road Traffic

10Regulation Act 1984 (section 88(1)(a) and (4)).

(4) The transfer by virtue of section 21 of a function exercisable by the Secretary of

State to the Scottish Ministers (a “transferred function”) does not affect the

validity of anything done (or which has effect as if done) by or in relation to the

Secretary of State before the commencement of that section.

(5) 15Anything (including legal proceedings) which, at that commencement, is in the

process of being done by or in relation to the Secretary of State may, so far as it

relates to a transferred function, be continued by or in relation to the Scottish

Ministers.

(6) Anything done (or which has effect as if done) by or in relation to the Secretary

20of State for the purposes of or in connection with a transferred function has

effect, if it is in force at that commencement, as if done by or in relation to the

Scottish Ministers, so far as that is required for continuing its effect.

(7) But an instrument containing regulations or an order made by the Secretary of

State is not to be treated as if made by the Scottish Ministers for the purposes

25of section 64(2C)(a) or (b) of the Road Traffic Regulation Act 1984.

23 Implementation of international obligations

(1) The 1998 Act is amended as follows.

(2) After section 57 insert—

“57A International obligations

30Despite the transfer to the Scottish Ministers by virtue of section 53 of

functions in relation to observing and implementing international

obligations, a function in relation to those matters which is exercisable

by the Scottish Ministers is also exercisable by a Minister of the Crown

as regards Scotland if it was exercisable by that Minister as regards

35Scotland immediately before that transfer.”

(3) In section 118 (subordinate instruments) after subsection (4) insert—

“(4A) But, for the purposes of the exercise of a function in relation to

observing or implementing international obligations, a provision to

which subsection (4) applies is to be treated as complied with if it is

40complied with either—

(a) as it has effect with the modifications made by that subsection,

or

(b) as it would have effect without those modifications.”

Part 3 Finance

Introductory

24 Taxation: introductory

(1) 5The 1998 Act is amended as follows.

(2) Before Part 5 insert—

“ Part 4A Taxation

CHAPTER 1 Introductory

80A 10Overview of Part 4A

(1) In this Part—

(a) Chapter 2 confers on the Scottish Parliament power to set a rate

of income tax to be paid by Scottish taxpayers, and

(b) Chapters 3 and 4 specify the taxes about which the Scottish

15Parliament may make provision in the exercise of the power

conferred by section 28(1).

(2) The power to make provision about a devolved tax is subject to the

restrictions imposed by—

(a) subsection (3), and

(b) 20the other provisions of this Part.

(3) A devolved tax may not be imposed where to do so would be

incompatible with any international obligations.

(4) In this Act “devolved tax” means a tax specified in this Part as a

devolved tax.

80B 25Power to add new devolved taxes

(1) Her Majesty may by Order in Council amend this Part so as to—

(a) specify, as an additional devolved tax, a tax of any description, or

(b) make any other modifications of the provisions relating to devolved

taxes which She considers necessary or expedient.

(2) 30An Order in Council under this section may also make such modifications of—

(a) any enactment or prerogative instrument (including any enactment

comprised in or made under this Act), or

(b) any other instrument or document,

as Her Majesty considers necessary or expedient in connection with other

35provision made by the Order.”

(3) In section 93 (agency arrangements)—

(a) after subsection (2) insert—

“(2A) The collection and management of a devolved tax is a specified

function of the Scottish Ministers.”;

(b) in subsection (3), in the definition of “specified”, after “specified” insert

5“(subject to subsection (2A))”.

(4) In section 127 (index of defined expressions), at the appropriate place insert—

(5) In Part 2 of Schedule 5 to that Act, in Section A1 (specific reservations: fiscal,

economic and monetary policy), for “Exception” substitute “Exceptions” and

10after that heading insert—

“Devolved taxes, including their collection and management.”

(6) In Schedule 7 (procedure for subordinate legislation), in paragraph 1, at the

appropriate place insert—

25 15Amendments relating to the Commissioners for Revenue and Customs

(1) The Commissioners for Revenue and Customs Act 2005 is amended as follows.

(2) Section 18 (confidentiality) is amended as follows.

(3) In subsection (2)—

(a) omit “or” at the end of paragraph (g), and

(b) 20after paragraph (h) insert “, or

(i) which is made to the Scottish Ministers in connection

with the collection and management of a devolved tax

within the meaning of the Scotland Act 1998.”

(4) After subsection (2) insert—

“(2A) 25Information disclosed in reliance on subsection (2)(i) may not be further

disclosed without the consent of the Commissioners (which may be

general or specific).”

(5) In section 19 (wrongful disclosure) in subsections (1) and (8) after “18(1)” insert

“or (2A)”.

(6) 30In section 51 (interpretation) after subsection (2) insert—

“(2A) But a reference to the functions of the Commissioners or of officers of

Revenue and Customs does not include a function which—

(a) is conferred on them by or by virtue of an Act of the Scottish

Parliament or an instrument made under such an Act, and

(b) 35relates to a devolved tax within the meaning of the Scotland Act

1998.”

(7) In section 1(1) of the Customs and Excise Management Act 1979

(interpretation), at the end of the definition of “assigned matter” insert “, except

that it does not include any matter relating to a devolved tax within the

meaning of the Scotland Act 1998;”.

Scottish rate of income tax

26 Scottish rate of income tax

(1) 5The 1998 Act is amended as follows.

(2) Part 4 (power to vary income tax rate) is omitted.

(3) In Part 4A (as inserted by section 24), after Chapter 1 insert—

“CHAPTER 2 Income Tax

80C Power to set Scottish rate for Scottish taxpayers

(1) 10The Scottish Parliament may by resolution (a “Scottish rate resolution”) set

the Scottish rate for the purpose of calculating the rates of income tax to be paid

by Scottish taxpayers.

(2) Section 6(2B) of the Income Tax Act 2007 provides for the calculation of those

rates.

(3) 15A Scottish rate resolution applies—

(a) for only one tax year, and

(b) for the whole of that year.

(4) A Scottish rate resolution may specify only one rate.

(5) The Scottish rate must be a whole number or half a whole number.

(6) 20A Scottish rate resolution—

(a) must specify the tax year for which it applies,

(b) must be made before the start of that tax year, and

(c) must not be made more than 12 months before the start of that year.

(7) If a Scottish rate resolution is cancelled before the start of the tax year for which

25it is to apply—

(a) the Income Tax Acts have effect for that year as if the resolution had

never been passed, and

(b) the resolution may be replaced by another Scottish rate resolution.

(8) Standing orders must provide that only a member of the Scottish Government

30may move a motion for a Scottish rate resolution.

80D Scottish taxpayers

(1) In any tax year, a Scottish taxpayer is an individual (T)—

(a) who is resident in the UK for income tax purposes, and

(b) who, for that year, meets condition A, B or C.

(2) 35T meets condition A if T has a close connection with Scotland (see

section 80E).

(3) T meets condition B if—

(a) T does not have a close connection with any part of the UK other

than Scotland (see section 80E), and

(b) T spends more days of that year in Scotland than in any other

part of the UK (see section 80F).

(4) 5T meets condition C if, for the whole or any part of the year, T is—

(a) a member of Parliament for a constituency in Scotland,

(b) a member of the European Parliament for Scotland, or

(c) a member of the Scottish Parliament.

(5) In this Chapter “the UK” means the United Kingdom.

80E 10Close connection with Scotland or another part of the UK