Scotland Bill

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Session 2010 - 11
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Scotland Bill

Scotland Bill
Schedule 1 — Amendments of Schedule 1 to the 1998 Act
29

Schedules
Schedule 1
Section 9

Amendments of Schedule 1 to the 1998 Act
1
Schedule 1 to the 1998 Act (constituencies, regions and regional members) is
amended as follows.
5
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
Omit paragraph 5 and the italic heading preceding it.
10
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
they must publish in at least one newspaper circulating in the
15
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
open to inspection at a specified place in the constituency,
20
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
the notice is published.”
25
      (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
provisionally determine to make recommendations which would
30
involve any alteration in a constituency.”
      (3)
Omit sub-paragraph (3).
6     (1)
Paragraph 12 is amended as follows.

Scotland Bill
Schedule 2 — Insolvency
Part 1 — Consequential amendments
30

      (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
Omit paragraph 14(4).
5
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
For paragraph 2(2) (regions) substitute—
10
    “(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)
In paragraph (1), for “local authority areas” substitute “the local government
15
areas having effect from time to time under section 1 of the Local
Government etc. (Scotland) Act 1994”.
      (3)
Omit paragraph (2).
Schedule 2
Section 12

Insolvency
20
Part 1
Consequential amendments
Bankruptcy (Scotland) Act 1985
1
In section 1A(1) of the Bankruptcy (Scotland) Act 1985 (supervisory
functions of Accountant in Bankruptcy)—
25
(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
of business associations” substitute “receivership of incorporated
30
companies”;
(c)
after paragraph (c) insert “and”;
(d)
omit paragraph (e) and the “and” before it.
Insolvency Act 1986
2     (1)
The provisions of the Insolvency Act 1986 listed in sub-paragraph (2) have
35
effect without the modifications made by paragraph 23(2) to (5) of Schedule

Scotland Bill
Schedule 2 — Insolvency
Part 2 — Harmonisation of insolvency procedures
31

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)
The provisions are—
5
(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.
Scotland Act 1998
10
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
amended as follows.
15
      (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
Harmonisation of insolvency procedures
20
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
registered in England and Wales,”.
25
      (4)
In subsection (2A)(b) the repeal of “by post” by the Legislative Reform
(Insolvency) Miscellaneous Provisions Order 2010 (S.I. 2010/18) extends
also to Scotland.
      (5)
Omit subsections (5) and (6).
8     (1)
Section 98 (meeting of creditors) is amended as follows.
30
      (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
(Insolvency) Miscellaneous Provisions Order 2010 extends also to Scotland.
35
      (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)—

Scotland Bill
Schedule 3 — Scottish rate of income tax: consequential amendments
32

(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)
In subsection (6) omit “(1),”.
5
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
In section 246B (use of websites) in subsection (2) omit paragraph (a) and the
10
“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)
In paragraph 6A, omit “In the case of a winding up in England and Wales,”.
15
      (4)
That paragraph extends also to Scotland.
Schedule 3
Section 26

Scottish rate of income tax: consequential amendments
1     (1)
The 1998 Act is amended as follows.
      (2)
In section 110 (Scottish taxpayers for social security purposes)—
20
(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)
in subsection (3), for the words from “whether Scotland is” to the end
25
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),
in paragraph 4(3), omit “, 77, 78”.
30
      (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)
for “section 79(3)” substitute “section 80G(3)”.
35
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.

Scotland Bill
Schedule 4 — Scottish tax on land transactions: consequential amendments
Part 1 — Disapplication of stamp duty land tax to Scotland
33

      (2)
In section 44 (payment into Consolidated Fund), omit subsection (3)(b).
      (3)
In Schedule 4 (consequential amendments), omit paragraphs 70 to 72.
Schedule 4
Section 29

Scottish tax on land transactions: consequential amendments
Part 1
5
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)
In subsection (3), omit “or” after paragraph (a) and after paragraph (b) insert
10
“; or
(c)
to a Scottish transaction.”
      (3)
After subsection (3) insert—
“(3A)
In subsection (3) “Scottish transaction” means the acquisition of—
(a)
an estate, interest, right or power in or over land in Scotland,
15
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
The Finance Act 2003 is amended as follows.
20
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
Ireland”;
25
(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
chargeable)—
30
(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), in subsection (2)(c) omit “72, 72A”.
7
In section 60 (compulsory purchase facilitating development)—
(a)
in subsection (2)(a), omit “or Scotland”;
35
(b)
omit subsection (5)(b).
8     (1)
Section 61 (compliance with planning obligations) is amended as follows.

Scotland Bill
Schedule 4 — Scottish tax on land transactions: consequential amendments
Part 1 — Disapplication of stamp duty land tax to Scotland
34

      (2)
Omit subsection (2)(b) (definition of planning obligation in Scotland).
      (3)
In subsection (3) (public authorities)—
(a)
under the heading “Government”, omit the entry “The Scottish
Ministers”;
(b)
omit the heading “Local Government: Scotland” and the entry under
5
that heading;
(c)
omit the heading “Health: Scotland” and the entries under that
heading;
(d)
under the heading “Other planning authorities” omit paragraph (b)
and the word “or” preceding it.
10
9
Omit section 71A(10) (disapplication of section to Scotland).
10
Omit sections 72 and 72A (alternative property finance in Scotland).
11
In 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).
15
12    (1)
In section 73AB (arrangements to transfer control of financial institution)—
(a)
in subsection (1) omit “, 72 or 72A”;
(b)
in 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
20
71A”.
13    (1)
Section 73B (exempt interests) is amended as follows.
      (2)
In 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)”;
25
(b)
in paragraph (b) omit “, 72(1)(c) or 72A(1)(c)”.
      (4)
In subsection (4)(b) omit “, 72(4) or 72A(4)”.
14
In 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).
30
16
In section 75C (anti-avoidance: supplemental), in subsection (4) for “, 74 and
75” substitute “and 74”.
17
In 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);
35
(b)
in subsection (2)(c) omit “or 19(3)”;
(c)
in subsection (6) omit “(in Scotland, the Keeper of the Registers of
Scotland)”.
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
40
is in Scotland.”

Scotland Bill
Schedule 4 — Scottish tax on land transactions: consequential amendments
Part 1 — Disapplication of stamp duty land tax to Scotland
35

20
Omit section 117(3) (meaning of “major interest” in land in Scotland).
21
In 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”;
5
(b)
the definition of “completion”;
(c)
paragraph (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—
10
(a)
assignment (in Scotland);
(b)
completion (in Scotland);
(c)
standard security;
(d)
surrender (in Scotland).
24    (1)
Schedule 4 (chargeable consideration) is amended as follows.
15
      (2)
In paragraph 8(1C), omit “in England and Wales and Northern Ireland”.
      (3)
Omit paragraph 10(2A)(c) (application of provisions relating to missives of
let etc).
      (4)
Omit paragraph 17(5) (arrangements involving public or educational
bodies).
20
25    (1)
Schedule 10 (returns, etc) is amended as follows.
      (2)
In 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.
25
      (2)
In paragraph 12(2) omit “(or, in Scotland, as joint owners)” and “(or, in
Scotland, 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.
30
      (2)
In paragraph 1 (meaning of “lease”) for “In the application of this Part to
England 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
35
(d).
      (5)
In paragraph 12A(1) (agreement for lease) omit “in England and Wales or
Northern Ireland”.
      (6)
In paragraph 12B(1) (assignment of agreement for lease) omit “in England
and Wales or Northern Ireland”.
40