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(5) The payment of those amounts under section 64(2A) is to be made in
accordance with any agreement between the Treasury and the Scottish
Ministers as to the time of the payment or otherwise.”

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

(5) 5In subsection (2) of section 18 (confidentiality: exceptions) omit “or” after
paragraph (i), and after paragraph (j) insert , or

(k) which is made in connection with (or with anything done with
a view to) the making or implementation of an agreement
referred to in section 64A(1) or (2) of the Scotland Act 1998
10(assignment of VAT).”

(6) After that subsection insert—

(2A) Information disclosed in reliance on subsection (2)(k) may not be
further disclosed without the consent of the Commissioners (which
may be general or specific).”

(7) 15In section 19 (wrongful disclosure) in subsections (1) and (8) after “18(1)” insert
“or (2A)”.

Devolved taxes

16 Tax on carriage of passengers by air

(1) In Part 4A of the Scotland Act 1998, after Chapter 4 insert—

“CHAPTER 5 20Tax on carriage of passengers by air
80L Tax on carriage of passengers by air

A tax charged on the carriage of passengers by air from airports in Scotland is
a devolved tax.”

(2) Tax may not be charged in accordance with that provision on the carriage of
25passengers boarding aircraft before the date appointed under subsection (7).

(3) Chapter 4 of Part 1 of The Finance Act 1994 (air passenger duty) is amended as
follows.

(4) In section 28(4) (a chargeable passenger is a passenger whose journey begins at
an airport in the United Kingdom), for “the United Kingdom” substitute
30“England, Wales or Northern Ireland”.

(5) In section 31(4B) (exception for passengers departing from airports in
designated region of the United Kingdom) for “the United Kingdom”
substitute “England, Wales or Northern Ireland”.

(6) The Air Passenger Duty (Designated Region of the United Kingdom) Order
352001 (S.I. 2001/808S.I. 2001/808) is revoked.

(7) Subsections (3) to (6) have effect in relation to flights beginning on or after such
date as the Treasury appoint by regulations made by statutory instrument.

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17 Tax on commercial exploitation of aggregate

(1) In Part 4A of the Scotland Act 1998, after the Chapter 5 inserted by section 16 insert—

“CHAPTER 6 Tax on commercial exploitation of aggregate
80M Tax on commercial exploitation of aggregate

(1) 5A tax which is charged on aggregate when it is subjected to commercial
exploitation in Scotland is a devolved tax.

(2) The tax must not be chargeable when aggregate is subjected to commercial
exploitation for fuel.

(3) Aggregate is subjected to commercial exploitation for fuel—

(a) 10when the aggregate is used as fuel;

(b) when the aggregate is subjected to commercial exploitation for the
purpose of extracting or producing anything capable of being used as
fuel;

(c) when the aggregate becomes subject to an agreement to use it as
15mentioned in paragraph (a) or to subject it to commercial exploitation
as mentioned in paragraph (b).”

(2) Tax may not be charged in accordance with that provision on commercial
exploitation of aggregate which takes place before the date appointed under
subsection (4).

(3) 20In section 16(2) of the Finance Act 2001 (aggregates levy) for “the United
Kingdom” substitute “England, Wales or Northern Ireland”.

(4) Subsection (3) and Schedule 1 (further amendments relating to the
disapplication of UK aggregates levy to Scotland) have effect in relation to
commercial exploitation of aggregate which takes place on or after such date
25as the Treasury appoint in regulations made by statutory instrument.

18 Devolved taxes: further provision

(1) In section 80A of the Scotland Act 1998 (overview of Part 4A), in subsection
(1)(b), for “Chapters 3 and 4” substitute “The remaining Chapters”.

(2) The Treasury may by regulations make further provision relating to—

(a) 30the disapplication of air passenger duty in relation to flights beginning
at airports in Scotland;

(b) the disapplication of aggregates levy in relation to commercial
exploitation of aggregate in Scotland.

(3) The power conferred by subsection (2) includes power—

(a) 35to make transitional or saving provision in connection with the coming
into force of section 16 or 17 or Schedule 1;

(b) to amend, repeal, revoke or otherwise modify an enactment, whenever
passed or made (including this Act).

(4) Section 16(7) and section 17(4) are subject to any provision made by virtue of
40subsection (3).

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(5) Regulations under this section must be made by statutory instrument.

(6) A statutory instrument containing regulations under this section which
includes provision amending or repealing a provision of an Act may not be
made unless a draft of the instrument has been laid before and approved by a
5resolution of the House of Commons.

(7) Any other statutory instrument containing regulations under this section, if
made without a draft having been approved by a resolution of the House of
Commons, is subject to annulment in pursuance of a resolution of the House of
Commons.

(8) 10In this section “enactment” includes an enactment contained in subordinate
legislation (within the meaning of the Interpretation Act 1978).

Part 3 Welfare benefits and employment support

Welfare benefits

19 15Disability, industrial injuries and carer’s benefits

(1) In Part 2 of Schedule 5 to the Scotland Act 1998, Section F1 (social security
schemes) is amended as follows.

(2) In the Exceptions, before the paragraph beginning “The subject-matter of
Part II of the Social Work (Scotland) Act 1968” insert—

20Exception 1

Any of the following benefits—

(a) disability benefits, other than severe disablement benefit or
industrial injuries benefits,

(b) severe disablement benefit, so far as payable in respect of a
25relevant person, and

(c) industrial injuries benefits, so far as relating to relevant
employment or to participation in training for relevant
employment;

but this exception does not except a benefit which is, or which is an
30element of, an excluded benefit.

Exception 2

Carer’s benefits, other than a benefit which is, or which is an element
of, an excluded benefit.”

(3) In the Exceptions, at the beginning of the paragraph beginning “The subject-
35matter of Part II of the Social Work (Scotland) Act 1968” insert—

Exception 3”.

(4) In the Interpretation provision, after “local taxes.” insert—

““Disability benefit” means a benefit which is normally payable in
respect of—

(a) 40a significant adverse effect that impairment to a person’s
physical or mental condition has on his or her ability to carry

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out day-to-day activities (for example, looking after yourself,
moving around or communicating), or

(b) a significant need (for example, for attention or for
supervision to avoid substantial danger to anyone) arising
5from impairment to a person’s physical or mental condition;

and for this purpose the adverse effect or need must not be short-
term.

“Severe disablement benefit” means a benefit which is normally
payable in respect of—

(a) 10a person’s being incapable of work for a period of at least
28 weeks beginning not later than the person’s 20th birthday,
or

(b) a person’s being incapable of work and disabled for a period
of at least 28 weeks;

15and “relevant person”, in relation to severe disablement benefit,
means a person who is entitled to severe disablement allowance
under section 68 of the Social Security Contributions and Benefits
Act 1992 on the date on which section 19 of the Scotland Act 2015
comes into force as respects severe disablement benefit.

20“Industrial injuries benefit” means a benefit which is normally
payable in respect of—

(a) a person’s having suffered personal injury caused by
accident arising out of and in the course of his or her
employment, or

(b) 25a person’s having developed a disease or personal injury due
to the nature of his or her employment;

and for this purpose “employment” includes participation in
training for employment.

“Relevant employment”, in relation to industrial injuries benefit,
30means employment which—

(a) is employed earner’s employment for the purposes of
section 94 of the Social Security Contributions and Benefits
Act 1992 as at 28 May 2015 (the date of introduction into
Parliament of the Bill for the Scotland Act 2015), or

(b) 35would be such employment but for—

(i) the contract purporting to govern the employment
being void, or

(ii) the person concerned not being lawfully employed,

as a result of a contravention of, or non-compliance with,
40provision in or made by virtue of an enactment passed to
protect employees.

“Carer’s benefit” means a benefit which is normally payable in
respect of the regular and substantial provision of care by a relevant
carer to a disabled person; and for this purpose—

(a) 45“relevant carer” means a person who—

(i) is 16 or over,

(ii) is not in full-time education, and

(iii) is not gainfully employed;

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(b) “disabled person” means a person to whom a disability
benefit is normally payable.

“Excluded benefit” means—

(a) a benefit, entitlement to which, or the amount of which, is
5normally determined to any extent by reference to a person’s
income or capital (for example, universal credit under Part 1
of the Welfare Reform Act 2012),

(b) a benefit which is payable out of the National Insurance Fund
(for example, employment and support allowance under
10section 1(2)(a) of the Welfare Reform Act 2007), or

(c) a benefit payable by way of lump sum in respect of a person’s
having, or having had—

(i) pneumoconiosis,

(ii) byssinosis,

(iii) 15diffuse mesothelioma,

(iv) bilateral diffuse pleural thickening, or

(v) primary carcinoma of the lung where there is
accompanying evidence of one or both of asbestosis
and bilateral diffuse pleural thickening.

20“Employment” includes any trade, business, profession, office or
vocation (and “employed” is to be read accordingly).”

20 Benefits for maternity, funeral and heating expenses

(1) In Part 2 of Schedule 5 to the Scotland Act 1998, Section F1 is amended as
follows.

(2) 25In the Exceptions, after exception 3 (see section 19(3) above) insert—

Exception 4

Providing financial assistance for the purposes of meeting—

(a) maternity expenses,

(b) funeral expenses, or

(c) 30expenses for heating in cold weather.”

(3) In the Exceptions, for the words from “But the following are not excepted” to
“Act 2000 (discretionary housing payments).” substitute—

Exclusions from exceptions 1 to 8

Nothing in exceptions 1 to 8 is to be read as excepting—

(a) 35the National Insurance Fund,

(b) the Social Fund, or

(c) the provision by a Minister of the Crown of assistance by way
of loan for the purpose of meeting, or helping to meet, an
intermittent expense.”

(4) 40In the Interpretation provision, omit the words from “Paragraph 5(1) of Part 3
of this Schedule” to “it is to be treated as if it were.”

21 Discretionary payments: top-up of reserved benefits

In Section F1 of Part 2 of Schedule 5 to the Scotland Act 1998, in the Exceptions,

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after exception 4 (see section 20 above) insert—

Exception 5

Providing financial assistance to an individual who—

(a) is entitled to a reserved benefit, and

(b) 5appears to require financial assistance, in addition to any
amount the individual receives by way of reserved benefit,
for the purpose, or one of the purposes, for which the benefit
is being provided.

This exception does not except discretionary financial assistance in a
10reserved benefit.

This exception also does not except providing financial assistance to
meet or help to meet housing costs (as to which, see exception 6).

This exception also does not except providing financial assistance
where the requirement for it arises from reduction, non-payability or
15suspension of a reserved benefit as a result of an individual’s
conduct (for example, non-compliance with work-related
requirements relating to the benefit) unless—

(a) the requirement for it also arises from some exceptional event
or exceptional circumstances, and

(b) 20the requirement for it is immediate.

For the purposes of this exception “reserved benefit” means a benefit
which is to any extent a reserved matter.”

22 Discretionary housing payments

In Section F1 of Part 2 of Schedule 5 to the Scotland Act 1998, in the Exceptions,
25after exception 5 (see section 21 above) insert—

Exception 6

Providing financial assistance to an individual who—

(a) is entitled to—

(i) housing benefit, or

(ii) 30any other reserved benefit payable in respect of a
liability to make rent payments, and

(b) appears to require financial assistance, in addition to any
amount the individual receives by way of housing benefit or
such other reserved benefit, to meet or help to meet housing
35costs.

This exception does not except discretionary financial assistance in a
reserved benefit.

This exception also does not except providing financial assistance to
an individual on a regular basis in respect of accommodation where
40the assistance exceeds—

(a) in a case where the individual is entitled to housing benefit,
the total amount of the payments in respect of which housing
benefit is payable less any charges for which housing benefit
is not payable in the individual’s case, and

(b) 45in a case where the individual is entitled to any other
reserved benefit, the maximum amount that the individual
could receive by way of that benefit in respect of that
accommodation.

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This exception also does not except providing financial assistance
where the requirement for it arises from reduction, non-payability or
suspension of a reserved benefit as a result of an individual’s
conduct (for example, non-compliance with work-related
5requirements relating to the benefit) unless—

(a) the requirement for it also arises from some exceptional event
or exceptional circumstances, and

(b) the requirement for it is immediate.

For the purposes of this exception—

23 Discretionary payments and assistance

In Section F1 of Part 2 of Schedule 5 to the Scotland Act 1998, in the Exceptions,
for the words from “Providing occasional financial” to “unsettled way of life.”
substitute—

25Exception 7

Providing financial or other assistance to or in respect of individuals
who appear to require it for the purposes of meeting, or helping to
meet, a short-term need that requires to be met to avoid a risk to the
well-being of an individual.

30This exception does not except providing assistance where the
requirement for it arises from reduction, non-payability or
suspension of a benefit as a result of an individual’s conduct (for
example, non-compliance with work-related requirements relating
to the benefit) unless—

(a) 35the requirement for it also arises from some exceptional event
or exceptional circumstances, and

(b) the need is immediate as well as short-term.

Exception 8

Providing occasional financial or other assistance to or in respect of
40individuals who have been or might otherwise be—

(a) in prison, hospital, a residential care establishment or other
institution, or

(b) homeless or otherwise living an unsettled way of life,

and who appear to require the assistance to establish or maintain a
45settled home.”

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24 Universal credit: costs of claimants who rent accommodation

(1) A function of making regulations to which this section applies, so far as it is
exercisable by the Secretary of State in or as regards Scotland, is exercisable by
the Scottish Ministers concurrently with the Secretary of State.

(2) 5This section applies to—

(a) regulations under section 11(4) of the Welfare Reform Act 2012
(determination and calculation of housing cost element), so far as
relating to any liability of a claimant in respect of accommodation
which the claimant rents, and

(b) 10regulations under section 5(1)(p) of the Social Security Administration
Act 1992 (payments to another person on behalf of the beneficiary), so
far as relating to the payment of an amount of universal credit in
respect of any such liability.

(3) For the purposes of this section—

(a) 15a claimant “rents” accommodation if he or she is liable to make rent
payments (with or without other payments) in respect of it, and

(b) “rent payments” has the meaning given from time to time by paragraph
2 of Schedule 1 to the Universal Credit Regulations 2013 (S.I. 2013/376S.I. 2013/376).

(4) The Scottish Ministers may not exercise the function of making regulations to
20which this section applies unless—

(a) they have consulted the Secretary of State about the practicability of
implementing the regulations, and

(b) the Secretary of State has given his or her agreement as to when any
change made by the regulations is to start to have effect, such
25agreement not to be unreasonably withheld.

(5) The Secretary of State may not exercise the function of making regulations to
which this section applies in or as regards Scotland unless he or she has
consulted the Scottish Ministers.

(6) Where regulations are made by the Scottish Ministers by virtue of subsection
30(1)

(a) section 43 of the Welfare Reform Act 2012 (in the case of regulations
referred to in subsection (2)(a)) and sections 189(3) and 190 of the Social
Security Administration Act 1992 (in the case of regulations referred to
in subsection (2)(b)) do not apply, and

(b) 35the regulations are subject to the negative procedure (see Part 2 of the
Interpretation and Legislative Reform (Scotland) Act 2010 (asp 10)2010 (asp 10)).

25 Universal credit: persons to whom, and time when, paid

(1) A function of making regulations to which this section applies, so far as it is
exercisable by the Secretary of State in or as regards Scotland, is exercisable by
40the Scottish Ministers concurrently with the Secretary of State.

(2) This section applies to regulations under section 5(1)(i) of the Social Security
Administration Act 1992, so far as relating to the person to whom, or the time
when, universal credit is to be paid.

(3) The Scottish Ministers may not exercise the function of making regulations to
45which this section applies unless—

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(a) they have consulted the Secretary of State about the practicability of
implementing the regulations, and

(b) the Secretary of State has given his or her agreement as to when any
change made by the regulations is to start to have effect, such
5agreement not to be unreasonably withheld.

(4) The Secretary of State may not exercise the function of making regulations to
which this section applies in or as regards Scotland unless he or she has
consulted the Scottish Ministers.

(5) Where regulations are made by the Scottish Ministers by virtue of subsection
10(1)

(a) sections 189(3) and 190 of the Social Security Administration Act 1992
do not apply, and

(b) the regulations are subject to the negative procedure (see Part 2 of the
Interpretation and Legislative Reform (Scotland) Act 2010 (asp 10)2010 (asp 10)).

15Employment support

26 Employment support

(1) In Part 2 of Schedule 5 to the Scotland Act 1998, Section H3 (job search and
support) is amended as follows.

(2) For the heading “Exception” substitute “Exceptions”.

(3) 20After that heading insert—

“Exception 1

The making by a person of arrangements for, or arrangements for the
purposes of or in connection with a scheme for, any of the following
purposes—

(a) 25assisting disabled persons to select, obtain and retain
employment;

(b) assisting persons claiming reserved benefits who are at risk
of long-term unemployment to select, obtain and retain
employment, where the assistance is for at least a year;

(c) 30assisting employers to obtain suitable employees who are
persons referred to in paragraph (a) or (b).

The arrangements referred to in this exception include—

a (a) securing that the assistance referred to in this exception is
provided by another person;

(b) 35providing or arranging for the provision of facilities, support
or services to any person;

(c) the making of payments to any person.

The assistance referred to in this exception includes—

(a) work search support,

(b) 40skills training, and

(c) work placements for the benefit of the community.

In this exception—

(a) “disabled person” has the same meaning as it has in the
Equality Act 2010 as at 28 May 2015 (the date of introduction
45into Parliament of the Bill for the Scotland Act 2015);

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(b) “reserved benefit” means a benefit which is to any extent a
reserved matter.”

(4) At the beginning of the existing exception which begins “The subject-matter
of—” insert—

5Exception 2”.

(5) The Scotland Act 1998 has effect as if section 56(1)(g) of that Act included a
reference to section 17B of the Jobseekers Act 1995.

General

27 Functions exercisable within devolved competence

(1) 10The Scotland Act 1998 (“the 1998 Act”) has effect, in relation to any function so
far as exercisable within devolved competence by virtue of a provision of
section 19, 20, 21, 22, 23 or 26, as if references to a “pre-commencement
enactment” were to—

(a) an Act passed before or in the same session as the relevant date,

(b) 15any other enactment made before the relevant date,

(c) subordinate legislation under section 106 of the 1998 Act, to the extent
that the legislation states that it is to be treated as a pre-commencement
enactment,

but did not include the 1998 Act or this Act (or any amendment made by either
20of those Acts) or (subject to paragraph (c)) an enactment comprised in
subordinate legislation under either of those Acts.

(2) In this section—

(a) expressions used in the 1998 Act have the same meaning as in that Act;

(b) in relation to a provision of section 19, 20, 21, 22, 23 or 26, the relevant
25date for any purpose is the date on which the provision comes into
force for that purpose.

(3) In section 53 of the 1998 Act (general transfer of functions), after subsection (3)
insert—

(3A) But see sections 27 and 44 of the Scotland Act 2015 (which give “pre-
30commencement enactment” a different meaning for functions
exercisable within devolved competence by virtue of certain provisions
of that Act).”

28 Universal credit: supplementary

(1) Section 117 of the Scotland Act 1998 applies in relation to the exercise of a
35function by the Scottish Ministers by virtue of section 24(1) or section 25(1) as
it applies in relation to the exercise of functions by the Scottish Ministers within
devolved competence.

(2) For this purpose, the reference in section 117 to a pre-commencement
enactment is to be read as a reference to any enactment.

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