(4) Unless the context requires otherwise, any reference to the Scottish Executive
in any enactment, instrument or other document made before the date on
which this section comes into force (except the enactments mentioned in
subsections (2) and (3)) is to be read as a reference to the Scottish Government.

16 5Time limit for human rights actions against Scottish Ministers etc

(1) In section 100 of the 1998 Act the following (as inserted by the Convention
Rights Proceedings (Amendment) (Scotland) Act 2009 (asp 11)Convention
Rights Proceedings (Amendment) (Scotland) Act 2009 (asp 11)) are omitted—

(a) subsections (3A) to (3E);

(b) in subsection (4), the words “Subject to subsection (3D),”.

(2) 10The Convention Rights Proceedings (Amendment) (Scotland) Act 2009Convention Rights Proceedings (Amendment) (Scotland) Act 2009 is
repealed.

(3) Omit paragraph 4A of Schedule 4 to the 1998 Act.

(4) The Scotland Act 1998 (Modification of Schedule 4) Order 2009 (S.I. 2009/1380S.I. 2009/1380)
is revoked.

(5) 15Subsections (1) to (4) above do not apply to any proceedings brought before
this section comes into force.

(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
20in a court or tribunal on the ground that an act of the Scottish Ministers
or 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) 25the period of one year beginning with the date on which the act
complained 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
30to the procedure in question.

(3C) Subsection (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) 35In subsections (3A) and (3B) “act” does not include the making of any
legislation 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) 40In subsection (4) of that section at the beginning insert “Subject to subsection
(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 BBC Trust member for Scotland

In the 1998 Act, after section 90 insert—

“The BBC

90A 5BBC Trust member for Scotland

(1) A Minister of the Crown must not exercise without the agreement of
the 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
10Scottish post, or

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

(2) “Scottish post” means a position, held as a member of the Trust, with
specific reference to Scotland.”

18 Scottish Crown Estate Commissioner

(1) 15In 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) One of the Commissioners shall be appointed as the Scottish Crown
Estate Commissioner, who must be a person who knows about
20conditions in Scotland as they relate to the functions of the
Commissioners.”

(3) After sub-paragraph (4) insert—

“(4A) The Scottish Crown Estate Commissioner shall be appointed on the
recommendation of the Chancellor of the Exchequer, who shall
25consult the Scottish Ministers before making that recommendation.”

19 Misuse of drugs

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

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

(a) 30in subsection (2)(i) for “Secretary of State” substitute “appropriate
authority”;

(b) after subsection (2) insert—

“(3) Regulations made in pursuance of subsection (2)(i) must secure
that under any licence a doctor may—

(a) 35administer, supply or prescribe a controlled drug, or

(b) authorise the administration or supply of a controlled
drug,

only 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) 5otherwise, 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
10Secretary 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) 15otherwise, 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) 20In section 16 (provisions supplementary to sections 14 and 15) after subsection
(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
25are to be read as references to the Scottish Ministers, and

(b) references 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) 30at the end insert—

“(2) Subsection (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) 35In paragraph 4 of Schedule 3 (tribunal rules) at the end add—

“(4) Where 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 40Power to prescribe drink-driving limits

(1) The 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) Regulations under subsection (3) may be made—

(a) 5by 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
suspected offence is an offence committed in Scotland.”

(5) 10Section 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) Regulations under subsection (2) may be made—

(a) 15by 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) Section 195 (provisions as to regulations) is amended as follows.

(9) 20After 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) Regulations made by the Scottish Ministers under section 8(3) or 11(2)
25are 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) In subsection (2) for “The Secretary of State may make regulations” substitute
30“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) provision with respect to a particular special road in Scotland;

(b) 35provision 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) In relation to special roads in Scotland that power of the Secretary of
40State is exercisable only after consultation with the Scottish Ministers.

(3ZD) Regulations made by the Scottish Ministers under subsection (2) are
subject to the negative procedure.”

(5) In subsection (3A)—

(a) the words from “the National Park Authority” to the end become
5paragraph (a), and

(b) after that paragraph insert “, and

(b) such representative organisations as they think fit.”

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

(7) After subsection (2) insert—

“(2A) 10The functions under this section that are exercisable by the Scottish
Ministers 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
15agreement of the Secretary of State.

(2C) “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) 20on all special roads provided for the use of particular
classes 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
25such lengths of special road as may be specified in the
regulations;

(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
30than roads of any class so specified.”

(8) After 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
35Ministers must consult with such representative organisations as they
think fit.”

(9) Section 88 (temporary speed limits with power to continue indefinitely) is
amended as follows.

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

(11) 40In subsection (1)—

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

(b) for “his” substitute “the”.

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

(13) After subsection (7) insert—

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

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

(b) 5in relation to roads in Scotland, is the Scottish Ministers.”

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

(15) After 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) 10The 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
before 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
15annulment in pursuance of a resolution of either House of Parliament.

(12) An order made by the Scottish Ministers under subsection (4) is subject
to the negative procedure.”

22 Speed limits: supplementary

(1) The Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc)
20Order 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
Road Traffic Regulation Act 1984—

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

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

(3) 25In 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
Regulation 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
30validity 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) Anything (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
35Ministers.

(6) Anything done (or which has effect as if done) by or in relation to the Secretary
of 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) 40But 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
of 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

5Despite 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
10Scotland 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
15complied 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 20Finance

Introductory

24 Taxation: introductory

(1) The 1998 Act is amended as follows.

(2) Before Part 5 insert—

25“ Part 4A Taxation

CHAPTER 1 Introductory

80A Overview of Part 4A

(1) In this Part—

(a) 30Chapter 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
Parliament may make provision in the exercise of the power
conferred by section 28(1).

(2) 35The power to make provision about a devolved tax is subject to the
restrictions imposed by—

(a) subsection (3), and

(b) the 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
5devolved tax.

80B Power 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) 10make any other modifications of the provisions relating to
devolved taxes which She considers necessary or expedient.

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

(a) any enactment or prerogative instrument (including any
15enactment 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 provision made by the Order.”

(3) In section 93 (agency arrangements)—

(a) 20after 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
“(subject to subsection (2A))”.

(4) 25In 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
after that heading insert—

30“Devolved taxes, including their collection and management.”

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

25 Amendments relating to the Commissioners for Revenue and Customs

(1) 35The 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) after paragraph (h) insert “, or

(i) which is made to the Scottish Ministers in connection
with the collection and management of a devolved tax
5within the meaning of the Scotland Act 1998.”

(4) After subsection (2) insert—

“(2A) Information 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) 10In section 19 (wrongful disclosure) in subsections (1) and (8) after “18(1)” insert
“or (2A)”.

(6) In 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) 15is conferred on them by or by virtue of an Act of the Scottish
Parliament or an instrument made under such an Act, and

(b) relates 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
20(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) 25The 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) 30The 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) 35A 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) A 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) 5must 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 it is to apply—

(a) the Income Tax Acts have effect for that year as if the resolution
10had 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 may move a motion for a Scottish rate resolution.