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Notices of Amendments: 23 June 2015                     

8

 

Scotland Bill, continued

 
 

(2)    

In Part 4A (taxation), after Chapter 2A (as inserted by section (tax on profits of

 

corporations etc.)) insert—

 

“Chapter 2B

 

Tax on capital gains

 

80HC  

Tax on capital gains

 

A tax charged on the gains (or other benefits) accruing to a Scottish

 

taxpayer on the disposal of assets is a devolved tax.””

 


 

Angus Robertson

 

Mike Weir

 

Dr Eilidh Whiteford

 

Stewart Hosie

 

Michelle Thomson

 

Natalie McGarry

 

NC36

 

Parliamentary Star    

To move the following Clause—

 

         

“Finance and taxation: further provision

 

(1)    

The Scotland Act 1998 is amended as follows,

 

(2)    

In section 64 (Scottish consolidated fund)—

 

(a)    

in subsection (5), for “The Treasury may, after consulting with the

 

Scottish Ministers” substitute “The Scottish Ministers may, after

 

consulting with the Treasury”,

 

(b)    

in subsection (6), omit “, at such times and by such methods as the

 

Treasury may from time to time determine,”

 

(3)    

In section 66(4) (borrowing by the Scottish Ministers), for “any other” substitute

 

“an Act of the Scottish Parliament or an”

 

(4)    

In section 67(3) (lending by the Secretary of State), for “Secretary of State”

 

substitute “Scottish Ministers”

 

(5)    

In section 67A (lending for capital expenditure)—

 

(a)    

in subsection (2), for “Secretary of State” substitute “Scottish Ministers”,

 

(b)    

omit subsections (5) and (6)

 

(6)    

In section 68(2) (borrowing by statutory bodies), omit “given with the approval

 

of the Treasury”.

 

(7)    

In section 72 (accounts of loans to the Scottish Minsters)—

 

(a)    

the existing provision becomes subsection (1),

 

(b)    

in the closing words of that provision, after “Parliament”, insert “and

 

send copies of each to the Scottish Ministers”, and

 

(c)    

after that provision insert—

 

“(2)    

The Scottish Ministers must lay copies of the certified account

 

and the Comptroller and Auditor General’s report before the

 

Scottish Parliament.”

 

(8)    

In section 80B (power to add new devolved taxes)—

 

(a)    

in subsection (1)—


 
 

Notices of Amendments: 23 June 2015                     

9

 

Scotland Bill, continued

 
 

(i)    

for “Her Majesty may by Order in Council” substitute “The

 

Scottish Ministers may by order”,

 

(ii)    

in paragraph (b), for “She considers” substitute “they consider”,

 

(b)    

in subsection (2)—

 

(i)    

for “Order in Council” substitute “order”,

 

(ii)    

in the closing words—

 

(A)    

for “Her Majesty considers” substitute “the Scottish

 

Ministers consider”,

 

(B)    

for “Order” substitute “order”,

 

(c)    

after subsection (2) insert—

 

“(3)    

Before making an order under this section the Scottish Ministers

 

must consult the Treasury.”

 

(9)    

In section 80G (supplemental powers to modify enactments), in each of

 

subsections (1), (1A), (1B), (2), and (4), for “Treasury” substitute “Scottish

 

Ministers”

 

(10)    

In Section A1 in Part 2 of Schedule 5 (fiscal, economic and monetary policy), in

 

the Exceptions—

 

(a)    

at the beginning insert—

 

    

“Fiscal and economic policy in connection with anything within the

 

legislative competence of the Scottish Parliament or the executive

 

competence of the Scottish Government.”

 

(b)    

after the entry for local taxes insert—

 

    

“Borrowing and lending by the Scottish Ministers.”

 

(11)    

In paragraph 1 of Schedule 7 (procedure for subordinate legislation)—

 

(a)    

in the table, in the entry for—

 

(i)    

section 64(5), for “Type K” substitute “Type L”,

 

(ii)    

section 67(3), for “Type E” substitute “Type L”,

 

(iii)    

section 67A(2), for “Type E” substitute “Type L”,

 

(iv)    

section 80B, for “Type A” substitute “Type L”,

 

(v)    

section 80G, for “Type E” substitute “Type L”,

 

(b)    

in the Notes, omit the note relating to the entry for section 80G.”

 


 

Angus Robertson

 

Mike Weir

 

Dr Eilidh Whiteford

 

Stewart Hosie

 

Michelle Thomson

 

Natalie McGarry

 

NC37

 

Parliamentary Star    

To move the following Clause—

 

         

“Tax on profits of corporations etc.

 

(1)    

The Scotland Act 1998 is amended as follows.


 
 

Notices of Amendments: 23 June 2015                     

10

 

Scotland Bill, continued

 
 

(2)    

In Part 4A (taxation), after Chapter 2 insert—

 

“Chapter 2A

 

Tax on profits of corporation etc.

 

80HB  

Tax on profits of corporations etc.

 

(1)    

A tax charged on the profits of companies carrying on activities in

 

Scotland is a devolved tax.

 

(2)    

For the purposes of this section “company” means any body corporate or

 

unincorporated association.”

 


 

Angus Robertson

 

Mike Weir

 

Dr Eilidh Whiteford

 

Stewart Hosie

 

Michelle Thomson

 

Natalie McGarry

 

NC38

 

Parliamentary Star    

To move the following Clause—

 

         

“Tax on capital gains

 

(1)    

The Scotland Act 1998 is amended as follows.

 

(2)    

In Part 4A (taxation), after Chapter 2A (as inserted by section (tax on profits of

 

corporations etc.)) insert—

 

“Chapter 2B

 

Tax on capital gains

 

80HC  

Tax on capital gains

 

A tax charged on the gains (or other benefits) accruing to a Scottish

 

taxpayer on the disposal of assets is a devolved tax.””

 


 

Angus Robertson

 

Mike Weir

 

Dr Eilidh Whiteford

 

Stewart Hosie

 

Michelle Thomson

 

Natalie McGarry

 

NC39

 

Parliamentary Star    

To move the following Clause—

 

         

“National Insurance

 

(1)    

Section F1 of Schedule 5 to the Scotland Act 1998 is amended as follows.

 

(2)    

In the illustrations, omit “National Insurance;”


 
 

Notices of Amendments: 23 June 2015                     

11

 

Scotland Bill, continued

 
 

(3)    

In the exceptions, at the beginning insert—

 

“National Insurance.”

 


 

Angus Robertson

 

Mike Weir

 

Dr Eilidh Whiteford

 

Stewart Hosie

 

Michelle Thomson

 

Natalie McGarry

 

NC40

 

Parliamentary Star    

To move the following Clause—

 

         

“National Insurance: employers’ contributions

 

(1)    

Section F1 of Schedule 5 to the Scotland Act 1998 is amended as follows.

 

(2)    

In the illustrations, omit “National Insurance;”

 

(3)    

In the Exceptions, after exception 11 (see section (Benefits relating to children))

 

insert—

 

         

“Exception 12

 

National Insurance so far as relating to contributions payable by

 

employers.””

 


 

CLAUSES 19 TO 30, NEW CLAUSES RELATING TO PART 3,

 

NEW SCHEDULES RELATING TO PART 3

 

Ian Murray

 

Kate Green

 

112

 

Clause  19,  page  22,  leave out lines 6 and 7

 

Member’s explanatory statement

 

Removes the word “short-term” in the clause devolving disability benefit. It is not clear what

 

“short-term” means in this context, how it will be defined or whom it may exclude from receiving

 

the benefit.

 

Ian Murray

 

Wayne David

 

Angus Robertson

 

Mike Weir

 

Dr Eilidh Whiteford

 

Stewart Hosie

 

Michelle Thomson

 

Natalie McGarry

 

48

 

Clause  19,  page  22,  line  45,  leave out sub-paragraph (a).

 



 
 

Notices of Amendments: 23 June 2015                     

12

 

Scotland Bill, continued

 
 

Angus Robertson

 

Mike Weir

 

Dr Eilidh Whiteford

 

Stewart Hosie

 

Michelle Thomson

 

Natalie McGarry

 

115

 

Parliamentary Star    

Clause  20,  page  23,  line  27,  after “financial”, insert “or other”

 

Ian Murray

 

Wayne David

 

49

 

Clause  20,  page  23,  line  33,  leave out “8” and insert “9”

 

Ian Murray

 

Wayne David

 

50

 

Clause  20,  page  23,  line  34,  leave out “8” and insert “9”

 


 

Ian Murray

 

Wayne David

 

Kate Green

 

12

 

Clause  21,  page  24,  leave out lines 9 and 10

 


 

Ian Murray

 

Wayne David

 

Kate Green

 

13

 

Clause  22,  page  24,  leave out lines 36 and 37

 

Angus Robertson

 

Mike Weir

 

Dr Eilidh Whiteford

 

Stewart Hosie

 

Michelle Thomson

 

Natalie McGarry

 

116

 

Parliamentary Star    

Clause  22,  page  24,  leave out lines 36 to 48

 



 
 

Notices of Amendments: 23 June 2015                     

13

 

Scotland Bill, continued

 
 

Ian Murray

 

Wayne David

 

Kate Green

 

Angus Robertson

 

Mike Weir

 

Dr Eilidh Whiteford

 

Stewart Hosie

 

Michelle Thomson

 

Natalie McGarry

 

8

 

Clause  23,  page  25,  line  28,  leave out “short term”

 

Angus Robertson

 

Mike Weir

 

Dr Eilidh Whiteford

 

Stewart Hosie

 

Michelle Thomson

 

Natalie McGarry

 

117

 

Parliamentary Star    

Clause  23,  page  25,  leave out lines 30 to 37

 

Ian Murray

 

Wayne David

 

Kate Green

 

Angus Robertson

 

Mike Weir

 

Dr Eilidh Whiteford

 

Stewart Hosie

 

Michelle Thomson

 

Natalie McGarry

 

111

 

Clause  23,  page  25,  line  39,  leave out “occasional”

 


 

Angus Robertson

 

Mike Weir

 

Dr Eilidh Whiteford

 

Stewart Hosie

 

Michelle Thomson

 

Natalie McGarry

 

118

 

Parliamentary Star    

Clause  24,  page  26,  line  20,  leave out from “unless” to end of line 25 and insert

 

“they have consulted the Secretary of State”

 

Ian Murray

 

Wayne David

 

Kate Green

 

5

 

Clause  24,  page  26,  line  23,  leave out paragraph (b) and insert—

 

“(b)    

they have consulted the Secretary of State as to when any change made

 

by the regulations is to start to have effect.’

 



 
 

Notices of Amendments: 23 June 2015                     

14

 

Scotland Bill, continued

 
 

Angus Robertson

 

Mike Weir

 

Dr Eilidh Whiteford

 

Stewart Hosie

 

Michelle Thomson

 

Natalie McGarry

 

119

 

Parliamentary Star    

Clause  25,  page  26,  line  45,  leave out from “unless” to end of line 5 on page 27 and

 

insert “they have consulted the Secretary of State”

 

Ian Murray

 

Wayne David

 

Kate Green

 

7

 

Clause  25,  page  27,  line  1,  after second “of”, insert “the delivery mechanism for”

 

Ian Murray

 

Wayne David

 

Kate Green

 

6

 

Clause  25,  page  27,  line  3,  leave out paragraph (b) and insert—

 

“(b)    

they have consulted the Secretary of State as to when any change made

 

by the regulations is to start to have effect.’

 


 

Angus Robertson

 

Mike Weir

 

Dr Eilidh Whiteford

 

Stewart Hosie

 

Michelle Thomson

 

Natalie McGarry

 

120

 

Parliamentary Star    

Clause  26,  page  27,  line  22,  leave out from beginning to “for” in line 23 and insert

 

“Arrangements”

 

Angus Robertson

 

Mike Weir

 

Dr Eilidh Whiteford

 

Stewart Hosie

 

Michelle Thomson

 

Natalie McGarry

 

121

 

Parliamentary Star    

Clause  26,  page  27,  leave out lines 27 to 29 and insert—

 

“(b)    

assisting persons (including persons claiming reserved benefits) who are

 

unemployed or at risk of long-term unemployment to select, obtain and

 

retain employment”

 

Ian Murray

 

Kate Green

 

113

 

Clause  26,  page  27,  line  29,  leave out “where the assistance is for at least a year”

 

Member’s explanatory statement

 

This would allow the provision of employment programmes where assistance is for less than a


 
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