Scotland Bill

House of Commons

Session 2010 - 11
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Scotland Bill

Scotland Bill
Schedule 4 — Scottish tax on land transactions: consequential amendments
Part 2 — Information regarding Scottish land transactions
36

      (7)
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
(d)” substitute “paragraph (a) or (b)”.
      (8)
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)”.
5
      (9)
Omit paragraph 19 (provisions relating to leases in Scotland).
Finance Act 2004
28
In section 298 of the Finance Act 2004 (stamp duty land tax: notification etc),
omit subsection (3).
Finance Act 2006
10
29
In Schedule 25 to the Finance Act 2006 (amendments of Schedule 17A to
Finance Act 2003), omit paragraph 5.
Part 2
Information regarding Scottish land transactions
30
In this Part of this Schedule—
15
“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
not a ministerial office (within the meaning of section 126(8)
20
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;
“Scottish transaction” means the acquisition of—
25
(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.
31    (1)
An office-holder must provide to HMRC such of the information falling
30
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)
Information is to be provided under sub-paragraph (1) in such form as
35
HMRC may reasonably specify.
32
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.

Scotland Bill
Schedule 5 — Scottish tax on disposals to landfill: consequential amendments
37

Schedule 5
Section 31

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).
5
4
In 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).