Scotland Bill (HC Bill 115)

(2) For “The Electoral Commission or the Boundary Committee (as the case may

be)” in each place substitute “The Boundary Commission for Scotland”.

(3) In paragraph (8) of rule 2, omit “(or one made by the Boundary Committee

for the purposes of it)”.

7 5Omit paragraph 14(4).

Provision for constituencies and regions

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

“(c) the constituencies provided for by an Order in Council

under paragraph 6.”

9 10For paragraph 2(2) (regions) substitute—

“(2) The regions are the regions provided for by an Order in Council

under paragraph 6.”

Reference to “local authority areas”

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

(2) 15In paragraph (1), for “local authority areas” substitute “the local government

areas having effect from time to time under section 1 of the Local

Government etc. (Scotland) Act 1994”.

(3) Omit paragraph (2).

Section 12

SCHEDULE 2 20Insolvency

Part 1 Consequential amendments

Bankruptcy (Scotland) Act 1985

1 In section 1A(1) of the Bankruptcy (Scotland) Act 1985 (supervisory

25functions of Accountant in Bankruptcy)—

(a) in paragraph (b)(iii) (particulars to be included in register of

insolvencies) for “winding up and receivership of business

associations” substitute “receivership of incorporated companies”;

(b) in paragraph (c)(i) (annual report) for “winding up and receivership

30of business associations” substitute “receivership of incorporated

companies”;

(c) after paragraph (c) insert “and”;

(d) omit paragraph (e) and the “and” before it.

Insolvency Act 1986

2 (1) 35The provisions of the Insolvency Act 1986 listed in sub-paragraph (2) have

effect without the modifications made by paragraph 23(2) to (5) of Schedule

8 to the 1998 Act (under which things that would otherwise be done under

those provisions to or by the registrar of companies or the Financial Services

Authority may or must be done also or instead to or by the Accountant in

Bankruptcy).

(2) 5The provisions are—

(a) the following provisions modified by paragraph 23(2) to (3) of that

Schedule: sections 84(3), 94(3), 106(3) and (5), 112(3), 130(1), 147(3),

170(2) and 172(8), and

(b) the provisions modified by paragraph 23(4) to (5) of that Schedule.

10Scotland Act 1998

3 The 1998 Act is amended as follows.

4 In Part 2 of Schedule 5, in Section C2 (specific reservations: insolvency) omit

the definitions of “social landlord” and “the relevant conditions”.

5 (1) Paragraph 23 of Schedule 8 (amendments to the Insolvency Act 1986) is

15amended as follows.

(2) In sub-paragraph (3) omit “84(3), 94(3), 106(3) and (5), 112(3), 130(1), 147(3),

170(2) and 172(8)”.

(3) Omit sub-paragraphs (4) to (5).

Part 2 20Harmonisation of insolvency procedures

6 The Insolvency Act 1986 is amended as follows.

7 (1) Section 95 (effect of company’s insolvency) is amended as follows.

(2) Omit subsection (2).

(3) In subsection (2A) omit “In the case of the winding up of a company

25registered in England and Wales,”.

(4) In subsection (2A)(b) the repeal of “by post” by the Legislative Reform

(Insolvency) Miscellaneous Provisions Order 2010 (S.I. 2010/18S.I. 2010/18) extends

also to Scotland.

(5) Omit subsections (5) and (6).

8 (1) 30Section 98 (meeting of creditors) is amended as follows.

(2) Omit subsection (1).

(3) In subsection (1A) omit “In the case of the winding up of a company

registered in England and Wales,”.

(4) In subsection (1A)(b) the repeal of “by post” by the Legislative Reform

35(Insolvency) Miscellaneous Provisions Order 2010 extends also to Scotland.

(5) In subsection (3) for “the duties imposed by subsections (1)(c) and (2)(b)

above apply” substitute “the duty imposed by subsection (2)(b) above

applies”.

(6) In subsection (4)—

(a) for “references in subsections (1)(c) and (3)” substitute “the reference

in subsection (3)”;

(b) for “are replaced by references” substitute “is replaced by a

reference”.

(7) 5In subsection (6) omit “(1),”.

9 In section 166 (creditors’ voluntary winding up) in subsection (5)(a) omit

“(1),”.

10 In section 246A (remote attendance at meetings) in subsection (2) omit

paragraph (a) and the “or” after it.

11 10In section 246B (use of websites) in subsection (2) omit paragraph (a) and the

“or” after it.

12 In section 436B(2) (references to things in writing) omit paragraph (e).

13 (1) Schedule 4 (powers of liquidator in a winding up) is amended as follows.

(2) Omit paragraph 3.

(3) 15In paragraph 6A, omit “In the case of a winding up in England and Wales,”.

(4) That paragraph extends also to Scotland.

Section 26

SCHEDULE 3 Scottish rate of income tax: consequential amendments

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

(2) 20In section 110 (Scottish taxpayers for social security purposes)—

(a) in subsection (2), after “the basic rate” insert “, higher rate or

additional rate”;

(b) in that subsection, for the words in the brackets substitute “instead of

the rate calculated under section 6(2B) of the Income Tax Act 2007”;

(c) 25in subsection (3), for the words from “whether Scotland is” to the end

substitute “whether or not they have a close connection with

Scotland”;

(d) in subsection (4), for “Part IV” substitute “Chapter 2 of Part 4A”.

(3) In Schedule 4 (enactments protected from modification by the Parliament),

30in paragraph 4(3), omit “, 77, 78”.

(4) In Schedule 7 (procedure for subordinate legislation)—

(a) for “Section 79” substitute “Section 80G”;

(b) in the Note relating to the entry for section 79—

(i) for “section 79” substitute “section 80G”, and

(ii) 35for “section 79(3)” substitute “section 80G(3)”.

2 In Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003

(consequential amendments), omit paragraph 237.

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

follows.

(2) In section 44 (payment into Consolidated Fund), omit subsection (3)(b).

(3) In Schedule 4 (consequential amendments), omit paragraphs 70 to 72.

Section 29

SCHEDULE 4 Scottish tax on land transactions: consequential amendments

5Part 1 Disapplication of stamp duty land tax to Scotland

Finance Act 1931

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

instruments transferring land) is amended as follows.

(2) 10In subsection (3), omit “or” after paragraph (a) and after paragraph (b) insert

“; or

“(c) to a Scottish transaction.”

(3) After subsection (3) insert—

“(3A) In subsection (3) “Scottish transaction” means the acquisition of—

(a) 15an estate, interest, right or power in or over land in Scotland,

or

(b) the benefit of an obligation, restriction or condition affecting

the value of any such estate, interest, right or power.”

Finance Act 2003

2 20The Finance Act 2003 is amended as follows.

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

etc).

4 In section 48 (chargeable interests)—

(a) in subsection (2)(c) omit “in England and Wales or Northern

25Ireland”;

(b) omit subsection (4);

(c) in subsection (5) for “the United Kingdom” substitute “England and

Wales or Northern Ireland”.

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

30chargeable)—

(a) omit the reference to section 75 and the word “and” preceding it;

(b) for “provide” substitute “provides”.

6 In section 57AA (first-time buyers), in subsection (2)(c) omit “72, 72A”.

7 In section 60 (compulsory purchase facilitating development)—

(a) 35in subsection (2)(a), omit “or Scotland”;

(b) omit subsection (5)(b).

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

(2) Omit subsection (2)(b) (definition of planning obligation in Scotland).

(3) In subsection (3) (public authorities)—

(a) under the heading “Government”, omit the entry “The Scottish

Ministers”;

(b) 5omit the heading “Local Government: Scotland” and the entry under

that heading;

(c) omit the heading “Health: Scotland” and the entries under that

heading;

(d) under the heading “Other planning authorities” omit paragraph (b)

10and the word “or” preceding it.

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

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

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

(a) in subsection (2)(b) omit “, 72(1) or 72A(1)”;

(b) 15omit subsection (5)(b)(ii).

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

(a) in subsection (1) omit “, 72 or 72A”;

(b) in subsection (3), in the definition of “alternative finance

arrangements” omit “, 72(1) or 72A(1)”.

(2) 20In the heading to that section, for “Sections 71A to 72A” substitute “Section

71A”.

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

(2) In subsection (1) omit “, 72(1)(a) or 72A(1)(a)”.

(3) In subsection (2)—

(a) 25in paragraph (a) omit “, 72(1)(b) or 72A(1)(b)”;

(b) in paragraph (b) omit “, 72(1)(c) or 72A(1)(c)”.

(4) In subsection (4)(b) omit “, 72(4) or 72A(4)”.

14 In section 73CA (application of sections 71A to 73 to first-time buyers), in

subsection (1) omit “, 72, 72A”.

15 30Omit section 75 (crofting community right to buy).

16 In section 75C (anti-avoidance: supplemental), in subsection (4) for “, 74 and

75” substitute “and 74”.

17 In section 77 (notifiable transactions), in subsection (2)(a) omit “and 72A(7)”.

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

(a) 35omit subsection (1)(b) (registration in Scotland);

(b) in subsection (2)(c) omit “or 19(3)”;

(c) in subsection (6) omit “(in Scotland, the Keeper of the Registers of

Scotland)”.

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

“(1A) 40A transaction is not a linked transaction if the land to which it relates

is in Scotland.”

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

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

reference to paragraph 19(3) of Schedule 17A.

22 In section 121 (minor definitions) omit—

(a) 5the definition of “assignment”;

(b) the definition of “completion”;

(c) paragraph (b) of the definition of “jointly entitled”;

(d) the definition of “standard security”;

(e) the definition of “surrender”.

23 10In section 122 (index of defined expressions) omit the entries relating to—

(a) assignment (in Scotland);

(b) completion (in Scotland);

(c) standard security;

(d) surrender (in Scotland).

24 (1) 15Schedule 4 (chargeable consideration) is amended as follows.

(2) In paragraph 8(1C), omit “in England and Wales and Northern Ireland”.

(3) Omit paragraph 10(2A)(c) (application of provisions relating to missives of

let etc).

(4) Omit paragraph 17(5) (arrangements involving public or educational

20bodies).

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

(2) In paragraph 7(1A) (correction of return by certain persons) omit paragraph

(b).

(3) In paragraph 45(2) (definition of “relevant tribunal”) omit paragraph (b).

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

(2) In paragraph 12(2) omit “(or, in Scotland, as joint owners)” and “(or, in

Scotland, as owners in common)”.

(3) In paragraph 20(2) omit “(or, in Scotland, as joint owners)” and “(or, in

Scotland, as owners in common)”.

27 (1) 30Schedule 17A (further provision relating to leases) is amended as follows.

(2) In paragraph 1 (meaning of “lease”) for “In the application of this Part to

England and Wales or Northern Ireland” substitute “In this Part”.

(3) In paragraph 4 (leases for indefinite term), in sub-paragraph (5)(b) omit “in

England and Wales or Northern Ireland”.

(4) 35In paragraph 7 (variable or uncertain rent), omit sub-paragraph (4A)(c) and

(d).

(5) In paragraph 12A(1) (agreement for lease) omit “in England and Wales or

Northern Ireland”.

(6) In paragraph 12B(1) (assignment of agreement for lease) omit “in England

40and Wales or Northern Ireland”.

(7) In paragraph 13 (increase of rent treated as grant of new lease: variation of

lease in first five years), in sub-paragraph (2)(b) for “any of paragraphs (a) to

(d)” substitute “paragraph (a) or (b)”.

(8) In paragraph 14 (increase of rent treated as grant of new lease: abnormal

5increase after fifth year), in sub-paragraph (7)(b) omit “or 19(3)”.

(9) Omit paragraph 19 (provisions relating to leases in Scotland).

Finance Act 2004

28 In section 298 of the Finance Act 2004 (stamp duty land tax: notification etc),

omit subsection (3).

10Finance Act 2006

29 In Schedule 25 to the Finance Act 2006 (amendments of Schedule 17A to

Finance Act 2003), omit paragraph 5.

Part 2 Information regarding Scottish land transactions

30 15In this Part of this Schedule—

• “HMRC” means Her Majesty’s Revenue and Customs;

• “office-holder” means—

  (a)

  a member of the Scottish Government, and

  (b)

  the holder of an office in the Scottish Administration which is
  
  20not a ministerial office (within the meaning of section 126(8)
  
  of the 1998 Act);

• “relevant information” means information corresponding to any of the
  
  particulars which would be required under Schedule 2 to the Finance
  
  Act 1931, but for section 28(3)(c) of that Act;

• 25“Scottish transaction” means the acquisition of—

  (a)

  an estate, interest, right or power in or over land in Scotland,
  
  or

  (b)

  the benefit of an obligation, restriction or condition affecting
  
  the value of any such estate, interest, right or power.

31 (1) 30An office-holder must provide to HMRC such of the information falling

within sub-paragraph (2) as HMRC may require.

(2) Information falls within this sub-paragraph if it is relevant information

regarding Scottish transactions and is in the possession or under the control

of the office-holder.

(3) 35Information is to be provided under sub-paragraph (1) in such form as

HMRC may reasonably specify.

32 Information acquired by HMRC under paragraph 4 is to be treated, for the

purposes of the Commissioners for Revenue and Customs Act 2005, as

acquired in connection with a function of theirs.

Section 31

SCHEDULE 5 Scottish tax on disposals to landfill: consequential amendments

1 The Finance Act 1996 is amended as follows.

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

3 5Omit section 67(b) (operators of landfill sites in Scotland).

4 In section 70 (interpretation)—

(a) in subsection (1) omit the definition of “the Scottish Environment

Protection Agency”;

(b) in subsection (2A) (definition of local authority) omit paragraph (f).