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| | given up to and including |
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| | | The Amendments have been arranged in accordance with the Order of the House |
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| | Clause 24, page 16, line 17, at end insert— |
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| | | ‘(f) | Chapter 8 provides for an Order in Council to specify, as an additional |
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| | | devolved tax, a duty charged on fuel’. |
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| | Mr Angus Brendan MacNeill |
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| | Clause 24, page 16, line 17, at end insert— |
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| | | ‘(c) | Chapter 5 provides for an Order in Council to specify, as an additional |
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| | | devolved tax, a tax charged on quarrying or mining,’. |
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| | Mr Angus Brendan MacNeill |
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| | Clause 24, page 16, line 17, at end insert— |
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| | | ‘(d) | Chapter 6 provides for an Order in Council to specify, as an additional |
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| | | devolved tax, a tax relating to air travel,’. |
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| | Mr Angus Brendan MacNeill |
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| | Clause 24, page 16, line 17, at end insert— |
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| | | ‘(e) | Chapter 7 provides for an Order in Council to specify, as an additional |
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| | | devolved tax, a tax charged on the profits of companies,’. |
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| | Clause 24, page 16, line 23, at end insert ‘entered into by the United Kingdom’. |
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| | Clause 26, page 18, line 11, after ‘may’, insert ‘after consultation with such |
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| | persons as Scottish Ministers consider appropriate’. |
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| | Clause 26, page 20, line 5, after ‘may’, insert ‘after consultation with (a) Scottish |
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| | Ministers, (b) the Scottish Parliament and (c) such persons as it considers appropriate’. |
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| | Clause 26, page 20, line 21, leave out subsection (4). |
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| | Clause 26, page 20, line 31, after ‘Treasury’, insert ‘by order’. |
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| | Clause 26, page 20, line 31, after ‘Treasury’, insert ‘, with the consent of the |
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| | Clause 26, page 20, line 35, after ‘Treasury’, insert ‘by order’. |
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| | Clause 26, page 20, line 35, after ‘Treasury’, insert ‘, with the consent of the |
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| | Clause 26, page 20, line 38, at end insert— |
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| | | ‘(6A) | For the purposes of subsections (4) and (5)— |
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| | | (a) | reference to the consent of the Scottish Parliament means consent by |
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| | | (b) | standing orders must provide that only a member of the Scottish |
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| | | Government may move a motion for such a resolution.’. |
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| | Clause 27, page 21, line 43, after ‘Treasury’, insert ‘, with the consent of the |
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| | Clause 27, page 21, line 43, at end add— |
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| | | ‘(8) | For the purposes of subsection (7)— |
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| | | (a) | reference to the consent of the Scottish Parliament means consent by |
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| | | (b) | standing orders must provide that only a member of the Scottish |
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| | | Government may move a motion for such a resolution.’. |
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| | Clause 28, page 22, line 20, after ‘persons’, insert ‘acting in their official capacity’. |
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| | Clause 29, page 23, line 12, after ‘Treasury’, insert ‘by order’. |
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| | Clause 29, page 23, line 12, after ‘Treasury’, insert ‘, with the consent of the |
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| | Clause 29, page 23, line 28, at end add— |
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| | | ‘(7) | For the purposes of subsection (4)— |
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| | | (a) | reference to the consent of the Scottish Parliament means consent by |
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| | | (b) | standing orders must provide that only a member of the Scottish |
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| | | Government may move a motion for such a resolution.’. |
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| | Schedule 4, page 33, line 33, after ‘buyers)’ insert— |
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| | | ‘( ) | in subsection (2)(b) after “under the law of” insert “Scotland or”; |
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| | Schedule 4, page 35, line 36, at end insert— |
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| | | ‘( ) | In paragraph 10 (tenants’ obligations etc that do not count as chargeable |
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| | | consideration), in sub-paragraph (1)(a) omit “(in Scotland, the leased |
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| | Schedule 4, page 36, line 9, at end insert— |
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| | | ‘Finance (No. 2) Act 2005 |
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| | | | In section 47 of the Finance (No. 2) Act 2005 (e-conveyancing) omit— |
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| | Schedule 4, page 36, line 12, at end insert— |
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| | | (1) | Schedule 61 to the Finance Act 2009 (alternative finance investment bonds) is |
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| | | (2) | Paragraph 1 (interpretation) is amended as follows. |
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| | | (3) | In sub-paragraph (1)— |
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| | | (a) | before the definition of “HMRC” insert— |
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| | | ““effective date”, for a transaction relating to land in Scotland, is the date |
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| | | which would be the effective date (under section 119 of FA 2003) if Part |
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| | | 4 of FA 2003 applied to land in Scotland;”; |
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| | | (b) | omit the definition of “qualifying interest”. |
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| | | (4) | After sub-paragraph (1) insert— |
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| | | “(1A) | In this Schedule “qualifying interest”— |
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| | | (a) | in relation to land in England and Wales or Northern |
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| | | Ireland, means a major interest in land (within the meaning |
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| | | given by section 117 of FA 2003) except that it does not |
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| | | include a lease for a term of years of 21 years or less; |
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| | | (b) | in relation to land in Scotland, means— |
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| | | (i) | the interest of an owner of land, or |
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| | | (ii) | the tenant’s right over or interest in a property |
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| | | | except that it does not include a lease for a period of 21 |
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| | | (5) | Paragraph 5 (conditions for operation of relief) is amended as follows. |
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| | | (6) | In sub-paragraph (6) (Condition D)— |
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| | | (a) | after “Condition D” insert “(which applies in the case of land in |
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| | | England and Wales or Northern Ireland)”; |
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| | | (7) | In sub-paragraph (7) (charge or security for purposes of Condition D)— |
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| | | (b) | in paragraph (a) omit “, or a security ranking first granted over,”. |
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| | | (8) | In paragraph 6(1)(a) (relief from stamp duty land tax) for “the United |
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| | | Kingdom” substitute “England and Wales or Northern Ireland”. |
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| | | (9) | In paragraph 7 (withdrawal of relief in certain circumstances)— |
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| | | (a) | in sub-paragraph (1) after “This paragraph applies if” insert |
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| | | “paragraph 6 applies but”; |
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| | | (b) | in sub-paragraph (2) after “This paragraph also applies if” insert |
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| | | “paragraph 6 applies but”. |
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| | | (10) | In paragraph 9 (discharge of charge when conditions for relief met) omit “or |
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| | | (11) | In paragraph 11(2) (disapplication of CGT relief if charge not given) for “the |
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| | | United Kingdom” substitute “England and Wales or Northern Ireland”. |
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| | | (12) | In paragraph 12(1)(b) (CGT relief on second transaction) for “the United |
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| | | Kingdom” substitute “England and Wales or Northern Ireland”. |
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| | | (13) | In paragraph 18(5) and (6) (discharge of charge if original land replaced)— |
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| | | (a) | for “the United Kingdom” substitute “England and Wales or Northern |
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| | | (14) | In paragraph 19(1) (HMRC to notify Registrar of discharge)— |
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| | | Public Finance and Accountability (Scotland) Act 2000 (asp 1) |
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| | | | In section 9(1) of the Public Finance and Accountability (Scotland) Act 2000 |
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| | | (Keeper of the Registers of Scotland: financial arrangements) omit “(other |
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| | | than payments of stamp duty land tax)”.’. |
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| | Clause 31, page 24, line 8, after ‘Treasury’, insert ‘by order’. |
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| | Clause 31, page 24, line 8, after ‘Treasury’, insert ‘, with the consent of the Scottish |
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| | Clause 31, page 24, line 8, at end add— |
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| | | ‘(5) | For the purposes of subsection (4)— |
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| | | (a) | reference to the consent of the Scottish Parliament means consent by |
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| | | (b) | standing orders must provide that only a member of the Scottish |
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| | | Government may move a motion for such a resolution.’. |
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| | Clause 32, page 24, line 20, leave out from ‘which’ to end of line 22 and insert ‘are |
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| | required by them to meet current expenditure because of a shortfall in receipts from the |
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| | Scottish rate of income tax or devolved taxes.’. |
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| | Clause 32, page 24, line 22, at end insert— |
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| | | ‘(1ZA) | In borrowing sums under subsection (1), the Scottish Ministers must have regard |
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| | | to any code of practice agreed by them and the Treasury. |
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| | | (1ZB) | A code of practice agreed under subsection (1ZA) may include provision as to— |
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| | | (a) | how the Scottish Ministers are to determine and keep under review how |
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| | | much they can afford to borrow, |
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| | | (b) | the terms and conditions on which sums may be borrowed, |
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| | | (c) | limits on the aggregate at any time outstanding in respect of the principal |
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