(ii) in the case of an offence triable either way, the statutory

maximum,

(b) where the offence is tried on indictment, imprisonment for a

period exceeding two years.”

(3) 5After subsection (11) of that section insert—

“(12) Her Majesty may by Order in Council amend subsection (9B) or (10) so

as to change—

(a) any period of imprisonment specified there, or

(b) the amount of any fine so specified.”

(4) 10In Schedule 7 (procedure for subordinate legislation), in paragraph 1, at the

appropriate place insert—

(5) The amendments made by paragraph 7 of Schedule 27 to the Criminal Justice

Act 2003 (alteration of maximum penalties etc) have effect (when they come

15into force) in relation to section 113 as amended by this section as they have

effect in relation to that section as originally enacted, except that in subsection

(10A)(c) the words “Scotland and” are omitted.

General

39 Interpretation

20In this Act “the 1998 Act” means the Scotland Act 1998.

40 Orders

Any power to make an order conferred by this Act is exercisable by statutory

instrument.

41 Power to make consequential, transitional and saving provision

(1) 25The Secretary of State may by order make provision consequential on any

provision of Part 1 or 2 or section 38.

(2) The Secretary of State may by order make transitional or saving provision in

connection with the coming into force of any provision of Part 1 or 2 or section

38.

(3) 30The Treasury may by order make—

(a) provision consequential on section 34 or 36;

(b) transitional or saving provision in connection with the coming into

force of any provision of Part 3.

(4) Provision under this section may amend, repeal or revoke an enactment passed

35or made before this Act is passed.

(5) In this section “enactment” includes an enactment contained in subordinate

legislation (within the meaning of the Interpretation Act 1978) and an

enactment contained in, or in an instrument made under, an Act of the Scottish

Parliament.

(6) A statutory instrument containing an order under subsection (1) or (2) which

includes provision amending or repealing any provision of an Act or an Act of

5the Scottish Parliament may not be made unless a draft of the instrument has

been laid before and approved by a resolution of each House of Parliament.

(7) Any other statutory instrument containing an order under subsection (1) or (2)

is subject to annulment in pursuance of a resolution of either House of

Parliament.

(8) 10A statutory instrument containing an order under subsection (3) which

includes provision amending or repealing any provision of an Act may not be

made unless a draft of the instrument has been laid before and approved by a

resolution of the House of Commons.

(9) Any other statutory instrument containing an order under subsection (3) is

15subject to annulment in pursuance of a resolution of the House of Commons.

42 Financial provisions

(1) There shall be paid out of money provided by Parliament any increase

attributable to this Act in the sums payable under any other Act out of money

so provided.

(2) 20There shall be paid into the Consolidated Fund any sums received by a

Minister of the Crown by virtue of this Act which are not payable into the

National Loans Fund.

43 Commencement

(1) The following come into force on the day on which this Act is passed—

(a) 25sections 39 to 42;

(b) this section;

(c) section 44.

(2) The following provisions come into force at the end of the period of two

months beginning with the day on which this Act is passed—

(a) 30section 14;

(b) Part 3, except section 30(7) (and Schedule 3) and section 37.

(3) Subsection (2)(b) is subject to the provision made in the following sections as

to how those sections have effect—

(a) sections 30(1) to (6) and 31;

(b) 35sections 33 and 34;

(c) sections 35 and 36.

(4) The following provisions come into force on such day as the Treasury may by

order appoint—

(a) section 30(7) and Schedule 3;

(b) 40section 37.

(5) The other provisions of this Act come into force on such day as the Secretary of

State may by order appoint.

(6) The Secretary of State or the Treasury may appoint different days for different

purposes.

44 Short title

This Act may be cited as the Scotland Act 2011.

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 30

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 34

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).