SCHEDULES

Section 9

SCHEDULE 1 Amendments of Schedule 1 to the 1998 Act

1 Schedule 1 to the 1998 Act (constituencies, regions and regional members) is
5amended as follows.

Functions remaining with Boundary Commission for Scotland

2 (1) For “the Electoral Commission” or “the Boundary Committee” in each place
substitute “the Boundary Commission for Scotland”.

(2) Sub-paragraph (1) is subject to the amendments made by paragraphs 3 to 7.

3 10Omit paragraph 5 and the italic heading preceding it.

4 (1) Paragraph 7 is amended as follows.

(2) For sub-paragraph (2) substitute—

“(2) If the Boundary Commission for Scotland have provisionally
determined to make recommendations affecting a constituency
15they must publish in at least one newspaper circulating in the
constituency a notice stating—

(a) the effect of the proposed recommendations and (except if
the effect is that no alteration should be made in respect of
the constituency) that a copy of the recommendations is
20open to inspection at a specified place in the constituency,
and

(b) that representations with respect to the proposed
recommendations may be made to the Commission before
the end of the period of one month starting the day after
25the notice is published.”

(3) Omit sub-paragraphs (5) and (6).

5 (1) Paragraph 8 is amended as follows.

(2) For sub-paragraph (1) substitute—

“(1) This paragraph applies if the Boundary Commission for Scotland
30provisionally determine to make recommendations which would
involve any alteration in a constituency.”

(3) Omit sub-paragraph (3).

6 (1) Paragraph 12 is amended as follows.

(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)—

(a) in subsection (2)(b) after “under the law of” insert “Scotland or”;

(b) 35in subsection (2)(c) omit “72, 72A”.

7 In section 60 (compulsory purchase facilitating development)—

(a) in 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) 5under the heading “Government”, omit the entry “The Scottish
Ministers”;

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

(c) omit the heading “Health: Scotland” and the entries under that
10heading;

(d) under the heading “Other planning authorities” omit paragraph (b)
and 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 15In section 73 (alternative property finance: land sold and re-sold)—

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

(b) omit 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) 20in subsection (3), in the definition of “alternative finance
arrangements” omit “, 72(1) or 72A(1)”.

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

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

(2) 25In subsection (1) omit “, 72(1)(a) or 72A(1)(a)”.

(3) In subsection (2)—

(a) in 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 30In section 73CA (application of sections 71A to 73 to first-time buyers), in
subsection (1) omit “, 72, 72A”.

15 Omit 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 35In section 77 (notifiable transactions), in subsection (2)(a) omit “and 72A(7)”.

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

(a) omit 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
40Scotland)”.

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

“(1A) A 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 5In 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) the definition of “assignment”;

(b) the definition of “completion”;

(c) 10paragraph (b) of the definition of “jointly entitled”;

(d) the definition of “standard security”;

(e) the definition of “surrender”.

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

(a) assignment (in Scotland);

(b) 15completion (in Scotland);

(c) standard security;

(d) surrender (in Scotland).

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

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

(3) 20Omit paragraph 10(2A)(c) (application of provisions relating to missives of
let etc).

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

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

(2) 25In 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) Schedule 15 (partnerships) is amended as follows.

(2) In paragraph 12(2) omit “(or, in Scotland, as joint owners)” and “(or, in
30Scotland, 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) Schedule 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
35England 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) In paragraph 7 (variable or uncertain rent), omit sub-paragraph (4A)(c) and
(d).

(5) In paragraph 10 (tenants’ obligations etc that do not count as chargeable
consideration), in sub-paragraph (1)(a) omit “(in Scotland, the leased
premises)”.

(6) In paragraph 12A(1) (agreement for lease) omit “in England and Wales or
5Northern Ireland”.

(7) In paragraph 12B(1) (assignment of agreement for lease) omit “in England
and Wales or Northern Ireland”.

(8) 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
10(d)” substitute “paragraph (a) or (b)”.

(9) In paragraph 14 (increase of rent treated as grant of new lease: abnormal
increase after fifth year), in sub-paragraph (7)(b) omit “or 19(3)”.

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

Finance Act 2004

28 15In section 298 of the Finance Act 2004 (stamp duty land tax: notification etc),
omit subsection (3).

Finance (No. 2) Act 2005

29 In section 47 of the Finance (No. 2) Act 2005 (e-conveyancing) omit—

(a) subsection (1);

(b) 20subsection (6)(b).

Finance Act 2006

30 In Schedule 25 to the Finance Act 2006 (amendments of Schedule 17A to
Finance Act 2003), omit paragraph 5.

Finance Act 2009

31 (1) 25Schedule 61 to the Finance Act 2009 (alternative finance investment bonds)
is amended as follows.

(2) Paragraph 1 (interpretation) is amended as follows.

(3) In sub-paragraph (1)—

(a) before the definition of “HMRC” insert—

• 30““effective date”, for a transaction relating to land in Scotland, is
  the date which would be the effective date (under section 119 of
  FA 2003) if Part 4 of FA 2003 applied to land in Scotland;”;

(b) omit the definition of “qualifying interest”.

(4) After sub-paragraph (1) insert—

“(1A) 35In this Schedule “qualifying interest”—

(a) in relation to land in England and Wales or Northern
Ireland, means a major interest in land (within the
meaning given by section 117 of FA 2003) except that it
does not include a lease for a term of years of 21 years or
40less;

(b) in relation to land in Scotland, means—

(i) the interest of an owner of land, or

(ii) the tenant’s right over or interest in a property
subject to a lease,

5except that it does not include a lease for a period of 21
years or less.”

(5) Paragraph 5 (conditions for operation of relief) is amended as follows.

(6) In sub-paragraph (6) (Condition D)—

(a) after “Condition D” insert “(which applies in the case of land in
10England and Wales or Northern Ireland)”;

(b) omit paragraph (b).

(7) In sub-paragraph (7) (charge or security for purposes of Condition D)—

(a) omit “or security”;

(b) in paragraph (a) omit “, or a security ranking first granted over,”.

(8) 15In paragraph 6(1)(a) (relief from stamp duty land tax) for “the United
Kingdom” substitute “England and Wales or Northern Ireland”.

(9) In paragraph 7 (withdrawal of relief in certain circumstances)—

(a) in sub-paragraph (1) after “This paragraph applies if” insert
“paragraph 6 applies but”;

(b) 20in sub-paragraph (2) after “This paragraph also applies if” insert
“paragraph 6 applies but”.

(10) In paragraph 9 (discharge of charge when conditions for relief met) omit “or
security”.

(11) In paragraph 11(2) (disapplication of CGT relief if charge not given) for “the
25United Kingdom” substitute “England and Wales or Northern Ireland”.

(12) In paragraph 12(1)(b) (CGT relief on second transaction) for “the United
Kingdom” substitute “England and Wales or Northern Ireland”.

(13) In paragraph 18(5) and (6) (discharge of charge if original land replaced)—

(a) for “the United Kingdom” substitute “England and Wales or
30Northern Ireland”;

(b) omit “or security”.

(14) In paragraph 19(1) (HMRC to notify Registrar of discharge)—

(a) omit “or security”;

(b) omit paragraph (b).

35Public Finance and Accountability (Scotland) Act 2000 (asp 1)2000 (asp 1)

32 In section 9(1) of the Public Finance and Accountability (Scotland) Act 2000
(Keeper of the Registers of Scotland: financial arrangements) omit “(other
than payments of stamp duty land tax)”.

Part 2 40Information regarding Scottish land transactions

33 In this Part of this Schedule—

Scotland BillPage 39

• “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
  5not 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;

• 10“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.

34 (1) 15An 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) 20Information is to be provided under sub-paragraph (1) in such form as
HMRC may reasonably specify.

35 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

25SCHEDULE 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 Omit section 67(b) (operators of landfill sites in Scotland).

4 30In 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).