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Implementing the Scotland Act 2012. an Update
Implementing the Scotland Act 2012 An update Prepared by Audit Scotland December 2015 Auditor General for Scotland The Auditor General’s role is to: • appoint auditors to Scotland’s central government and NHS bodies • examine how public bodies spend public money • help them to manage their finances to the highest standards • check whether they achieve value for money. The Auditor General is independent and reports to the Scottish Parliament on the performance of: • directorates of the Scottish Government • government agencies, eg the Scottish Prison Service, Historic Scotland • NHS bodies • further education colleges • Scottish Water • NDPBs and others, eg Scottish Police Authority, Scottish Fire and Rescue Service. You can find out more about the work of the Auditor General on our website: www.audit-scotland.gov.uk/about/ags Audit Scotland is a statutory body set up in April 2000 under the Public Finance and Accountability (Scotland) Act 2000. We help the Auditor General for Scotland and the Accounts Commission check that organisations spending public money use it properly, efficiently and effectively. Implementing the Scotland Act 2012: An update | 3 Contents Summary 4 Part 1. Devolved taxes 8 Part 2. Scottish rate of income tax 16 Part 3. Financial management and reporting 20 Endnotes 26 Appendix. Audit methodology 27 4 | Summary Key messages 1 Revenue Scotland successfully implemented the two devolved taxes on time. The IT system and people needed to collect and manage the taxes were in place by the time the taxes were introduced. It cost £5.5 million to implement the devolved taxes, £1.2 million more than originally estimated, owing mainly to the need for additional staff in the set-up phase. -
Fourth Annual Report on the Implementation of the Scotland Act 2016
FOURTH ANNUAL REPORT ON THE IMPLEMENTATION OF THE SCOTLAND ACT 2016 EIGHTH ANNUAL REPORT ON THE IMPLEMENTATION AND OPERATION OF PART 3 (FINANCIAL PROVISIONS) OF THE SCOTLAND ACT 2012 Fourth Annual Report on the Implementation of the Scotland Act 2016 Presented to Parliament by the Secretary of State for Scotland by Command of Her Majesty April 2020 Eighth Annual Report on the Implementation and Operation of Part 3 (Financial Provisions) of the Scotland Act 2012 Presented to Parliament pursuant to section 33(1)(b) of the Scotland Act 2012 Presented to the Scottish Parliament pursuant to section 33(1)(c) of the Scotland Act 2012 April 2020 © Crown copyright [2020] This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3. Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned. This publication is available at www.gov.uk/official-documents. Any enquiries regarding this publication should be sent to us at [email protected]. ISBN 978-1-5286-1834-2 CCS0320342228 04/20 Printed on paper containing 75% recycled fibre content minimum Printed in the UK by the APS Group on behalf of the Controller of Her Majesty’s Stationery Office CONTENTS Chapter Page Foreword 1 Part 1: Scotland Act 2016 2 1. Introduction 3 2. Implementation Progress 5 3. Income Tax 13 4. Other tax powers and fiscal provisions 17 5. Borrowing powers 19 6. -
Welfare Reform (Further Provision) (Scotland) Act 2012
Welfare Reform (Further Provision) (Scotland) Act 2012 Annual Report – 2016 June 2016 Welfare Reform (Further Provision) (Scotland) Act 2012 Annual Report – 2016 Laid before the Scottish Parliament by the Scottish Ministers under section 4(2) of the Welfare Reform (Further Provision) (Scotland) Act 2012 30 June 2016 SG/2016/99 Executive Summary The Welfare Reform (Further Provision) (Scotland) Act 2012 tasks the Scottish Government with producing an Annual Report on the impacts of the UK Welfare Reform Act 2012 (the Act) on the people of Scotland. Changes in UK welfare policy since the Act was passed have been detailed in previous annual reports. This is the third annual report (an initial report was also published in 2013), and the first to be published since the passing of the Scotland Act 2016, which will devolve a range of disability benefits, carer benefits and components of the Regulated Social Fund to Scotland, as well as powers to create new devolved benefits and top-up existing reserved benefits. Impacts of the Welfare Reform Act In June 2016, Universal Credit (UC) was available in all jobcentres in Scotland for single jobseekers without children. The most recent data for May 2016 show that there are around 28,100 households in Scotland claiming UC. Measures announced in the Summer Budget 2015 have reduced the relative generosity of UC for in-work claimants by reducing the Work Allowances. Once fully rolled out, UC is expected to have mixed financial impacts, with „winners‟ and „losers‟ in terms of benefit entitlement. The Scottish Government will have the power to make certain administrative changes to UC. -
The Extradition Act 2003 (Overseas Territories) Order 2016
STATUTORY INSTRUMENTS 2016 No. 990 EXTRADITION The Extradition Act 2003 (Overseas Territories) Order 2016 Made - - - - 12th October 2016 Laid before Parliament 19th October 2016 Coming into force - - 10th November 2016 At the Court at Buckingham Palace, the 12th day of October 2016 Present, The Queen’s Most Excellent Majesty in Council Her Majesty, in exercise of the powers conferred upon Her by sections 177, 178 and 224(2) of the Extradition Act 2003(a), section 1(2) of the Anguilla Act 1980( b), the British Settlements Acts 1887 and 1945( c), section 2(1)(b) of the Cyprus Act 1960( d), section 112 of the Saint Helena Act 1833( e), sections 5 and 7 of the West Indies Act 1962( f), and in exercise of all the other powers vested in Her, is pleased, by and with the advice of Her Privy Council, to order, and it is ordered, as follows: Citation, commencement and extent 1. —(1) This Order may be cited as the Extradition Act 2003 (Overseas Territories) Order 2016 (“the Order”) and, subject to article 9, comes into force on 10th November 2016. (2) This Order extends to each British overseas territory listed in Schedule 1. Interpretation 2. —(1) In this Order, “Territory” means a British overseas territory listed in Schedule 1. (2) Subject to paragraphs (4) and (5), for the purposes of this Order the following are within the meaning of the expression “extradition territory”— (a) a territory listed in Schedule 2; and (a) 2003 c.41 as amended by the Constitutional Reform Act 2005 (c.4), section 40(4) and Schedule 9, paragraph 81, the Police and Justice Act 2006 (c.48), section 42 and Schedule 13, paragraphs 1-3, 5, 8, 13-19, 25-26, the Policing and Crime Act 2009 (c.26), sections 70, 71, 73-76, 78, the Crime and Courts Act 2013 (c.22), section 50 and Schedule 20, paragraphs 4-6, 10-13, 15, the Anti-Social Behaviour, Crime and Policing Act 2014 (c.12), sections 160-164, 167, 169 and the Extradition Act 2003 (Amendment to Designations and Appeals) Order 2015 (S.I. -
The Human Rights Implications of UK Extradition Policy
JOINT COMMITTEE ON HUMAN RIGHTS Human Rights Implications of UK Extradition Policy Written Evidence Contents Written Evidence submitted by Fair Trials International (EXT 1) ............................. 3 Written Evidence submitted by The Freedom Association (EXT 2) ..................... 24 Written Evidence submitted by an individual who wishes to remain anonymous (EXT 3) ..................................................................................................... 45 Additional Written Evidence submitted by an individual who wishes to remain anonymous (EXT 3A) .................................................................................................. 59 Further Additional Written Evidence submitted by an individual who wishes to remain anonymous (EXT 15) ..................................................................................... 64 Written Evidence submitted by Professor Monica Lugato, Faculty of Law, LUMSA University of Rome (EXT 4) ............................................................................ 72 Written Evidence submitted by the Immigration Law Practitioners’ Association (EXT 5) ........................................................................................................................... 75 Written Evidence submitted by Liberty (EXT 6) ...................................................... 91 Letter submitted to the Chair of the Committee by David Bermingham (EXT 7) .................................................................................................................................... -
A Review of the United Kingdom's
A REVIEW OF THE UNITED KINGDOM’S EXTRADITION ARRANGEMENTS (Following Written Ministerial Statement by the Secretary of State for the Home Department of 8 September 2010) Presented to the Home Secretary on 30 September 2011 This report is also available online at http://www.homeoffice.gov.uk/ ~ 2 ~ The Rt Hon Sir Scott Baker was called to the Bar in 1961, and practised in a range of legal areas, including criminal law and professional negligence. He became a Recorder in 1976 and was appointed as a High Court judge in 1988. In 1999, he presided over the trial of Great Western Trains following the Southall rail crash in 1997 and in the same year was the judge who tried Jonathan Aitken. He was the lead judge of the Administrative Court between 2000 and 2002 when he was appointed a Lord Justice of Appeal, presiding over the inquests into the deaths of Princess Diana and Dodi Al Fayed. He also sat regularly in the Divisional Court hearing appeals and judicial reviews in extradition cases. He retired in 2010 and is currently a Surveillance Commissioner, a member of the Bermuda Court of Appeal and a member of the Independent Parliamentary Standards Authority. David Perry QC is a barrister and joint head of chambers at 6 King’s Bench Walk, Temple. From 1991 to 1997, Mr Perry was one of the Standing Counsel to the Department of Trade and Industry. From 1997 to 2001, he was Junior Treasury Counsel to the Crown at the Central Criminal Court and Senior Treasury Counsel from 2001 until 2006, when he took silk. -
The Extradition Act 2003 (Overseas Territories) Order 2016
STATUTORY INSTRUMENTS 2016 No. 990 EXTRADITION The Extradition Act 2003 (Overseas Territories) Order 2016 Made - - - - 12th October 2016 Laid before Parliament 19th October 2016 Coming into force - - 10th November 2016 At the Court at Buckingham Palace, the 12th day of October 2016 Present, The Queen’s Most Excellent Majesty in Council Her Majesty, in exercise of the powers conferred upon Her by sections 177, 178 and 224(2) of the Extradition Act 2003(a), section 1(2) of the Anguilla Act 1980( b), the British Settlements Acts 1887 and 1945( c), section 2(1)(b) of the Cyprus Act 1960( d), section 112 of the Saint Helena Act 1833( e), sections 5 and 7 of the West Indies Act 1962( f), and in exercise of all the other powers vested in Her, is pleased, by and with the advice of Her Privy Council, to order, and it is ordered, as follows: Citation, commencement and extent 1. —(1) This Order may be cited as the Extradition Act 2003 (Overseas Territories) Order 2016 (“the Order”) and, subject to article 9, comes into force on 10th November 2016. (2) This Order extends to each British overseas territory listed in Schedule 1. Interpretation 2. —(1) In this Order, “Territory” means a British overseas territory listed in Schedule 1. (2) Subject to paragraphs (4) and (5), for the purposes of this Order the following are within the meaning of the expression “extradition territory”— (a) a territory listed in Schedule 2; and (a) 2003 c.41 as amended by the Constitutional Reform Act 2005 (c.4), section 40(4) and Schedule 9, paragraph 81, the Police and Justice Act 2006 (c.48), section 42 and Schedule 13, paragraphs 1-3, 5, 8, 13-19, 25-26, the Policing and Crime Act 2009 (c.26), sections 70, 71, 73-76, 78, the Crime and Courts Act 2013 (c.22), section 50 and Schedule 20, paragraphs 4-6, 10-13, 15, the Anti-Social Behaviour, Crime and Policing Act 2014 (c.12), sections 160-164, 167, 169 and the Extradition Act 2003 (Amendment to Designations and Appeals) Order 2015 (S.I. -
Crime (International Co-Operation) Act 2003
Source: http://www.legislation.gov.uk/ukpga/2003/32 Crime (International Co-operation) Act 2003 2003 CHAPTER 32 An Act to make provision for furthering co-operation with other countries in respect of criminal proceedings and investigations; to extend jurisdiction to deal with terrorist acts or threats outside the United Kingdom; to amend section 5 of the Forgery and Counterfeiting Act 1981 and make corresponding provision in relation to Scotland; and for connected purposes. [30th October 2003] BE IT ENACTED by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:— PART 1 MUTUAL ASSISTANCE IN CRIMINAL MATTERS CHAPTER 1 MUTUAL SERVICE OF PROCESS ETC. Service of overseas process in the UK 1Service of overseas process (1)The power conferred by subsection (3) is exercisable where the Secretary of State receives any process or other document to which this section applies from the government of, or other authority in, a country outside the United Kingdom, together with a request for the process or document to be served on a person in the United Kingdom. (2)This section applies— (a)to any process issued or made in that country for the purposes of criminal proceedings, (b)to any document issued or made by an administrative authority in that country in administrative proceedings, (c)to any process issued or made for the purposes of any proceedings on an appeal before a court in that country against a decision in administrative proceedings, (d)to any document issued or made by an authority in that country for the purposes of clemency proceedings. -
The Scotland Act 2012: a Consultation on Bond Issuance by the Scottish Government
The Scotland Act 2012: a consultation on bond issuance by the Scottish Government June 2012 The Scotland Act 2012: a consultation on bond issuance by the Scottish Government June 2012 Official versions of this document are printed on 100% recycled paper. When you have finished with it please recycle it again. If using an electronic version of the document, please consider the environment and only print the pages which you need and recycle them when you have finished. © Crown copyright 2012 You may re-use this information (not including logos) free of charge in any format or medium, under the terms of the Open Government Licence. To view this licence, visit http://www.nationalarchives.gov.uk/doc/open- government-licence/ or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or e-mail: [email protected]. Any queries regarding this publication should be sent to us at: [email protected]. ISBN 978-1-84532-957-0 PU1271 Contents Page Chapter 1 Introduction 3 Chapter 2 Sub-sovereign debt issuance – theory and practice 9 Chapter 3 Potential implications for Scotland 17 Chapter 4 Potential implications for the UK as a whole 23 Chapter 5 List of questions 25 Annex A Credit rating comparisons across agencies 27 Annex B Glossary of key financial market terms 29 1 1 Introduction Scope of this consultation 1.1 The aim of this consultation is to gather views and evidence on the costs and benefits, to both Scotland and the rest of the United Kingdom, of granting Scottish Ministers the power to borrow by means of bond issuance for capital expenditure up to the amounts stipulated in the Scotland Act 2012 (£2.2 billion). -
Devolution of Tax Powers to the Scottish Parliament: the Scotland Act 2012
Devolution of tax powers to the Scottish Parliament: the Scotland Act 2012 Standard Note: SN5984 Last updated: 23 January 2015 Author: Antony Seely Business & Transport Section At present there are two sources of revenue under the control of the Scottish Parliament: local taxes (council tax and business rates), in respect of its responsibilities for local government, and the power to impose a ‘Scottish Variable Rate’ (SVR) of income tax: that is, amending the basic rate of tax by up to 3p in the £. The Scotland Act 2012 devolved three further powers: the power to set a Scottish rate of income tax (SRIT) from April 2016, and to introduce taxes on land transactions and on waste disposal from landfill, replacing the existing UK-wide taxes Stamp Duty Land Tax and Landfill Tax from April 2015. The Act also provides powers for new taxes to be created in Scotland and for additional taxes to be devolved, subject to certain criteria. While the receipts from the SRIT are to accrue to the Scottish Government, HM Revenue & Customs will continue to be responsible for assessing and collecting income tax across the UK. In February 2013 the Scottish Government and HMRC agreed a memorandum on their respective responsibilities in establishing and operating the Scottish Rate.1 The Scottish Government has introduced legislation to establish a new Land and Buildings Transactions Tax, and a Scottish Landfill Tax, from April 2015. Operational responsibility for collecting these taxes will be given to Registers of Scotland and the Scottish Environment Protection Agency, respectively. The Scottish Government has also introduced legislation to establish Revenue Scotland – the tax authority responsible for the administration of all devolved taxes. -
Borderland: Assessing the Implications of a More Autonomous Scotland for the North of England 1
REPORTBORDERLAND ASSESSING THE IMPLICATIONS OF A MORE AUTONOMOUS SCOTLAND FOR THE NORTH OF ENGLAND Katie Schmuecker, Guy Lodge and Lewis Goodall November 2012 © IPPR North 2012 Institute for Public Policy Research ABOUT THE AUTHORS Katie Schmuecker is associate director at IPPR North. Guy Lodge is associate director for politics and power at IPPR. Lewis Goodall, at the time this report was written, was a research assistant at IPPR North. ACKNOWLEDGMENTS The authors would like to thank Jim Gallagher and James Ramsbotham for their input into the seminar held as part of this research. We would also like to thank David Bell, Nick Pearce and Ed Cox for their helpful comments on earlier drafts, and Richard Darlington, Ellie Geddes and Joanne Thomas, without whom there would not be a publication. We are also grateful to the James Madison Trust for the donation that made this research possible. ABOUT IPPR NORTH IPPR North is IPPR’s dedicated thinktank for the North of England. With bases in Newcastle and Manchester, IPPR North’s research, together with our stimulating and varied events programme, seeks to produce innovative policy ideas for fair, democratic and sustainable communities across the North of England. IPPR North specialises in regional economics, localism and community policy. Our approach is collaborative and we benefit from extensive sub-national networks, regional associates, and a strong track record of engaging with policymakers at regional, sub-regional and local levels. IPPR North 3rd Floor, 20 Collingwood Street Newcastle Upon Tyne NE1 1JF T: +44 (0)191 233 9050 E: [email protected] www.ippr.org/north Registered charity no. -
Edinburgh Speech 18 March 2011
Edinburgh Centre for Constitutional Law, 2 October 2012 Approaching the Independence Referendum: The Legal Issues Lord Wallace of Tankerness QC, Advocate General for Scotland In May last year, those who’d actually gone to bed on election night woke up to find an SNP majority in the Scottish Parliament. The SNP emerging stronger as the largest party was expected but the achievement of an outright majority took many by surprise – including the clutch of senior SNP figures with whom I shared panels on BBC and STV as the results unfolded. Perhaps some were also surprised that their manifesto commitment to hold a referendum on whether Scotland should become an independent country was to be tested. I don't think it would be giving away state secrets to say that in the aftermath of that clear victory, the UK Government had given a lot of thought to that manifesto commitment to hold an independence referendum. We had been asking the new Scottish Government to set out their plans for a referendum and we were also interested in how they intended to address the legal issues associated with such a referendum. All those of you with some knowledge of the Scotland Act 1998 will know that the essential aspects of the British constitution are reserved to the UK Parliament, including the Union of the Kingdoms of Scotland and England. The Scotland Act 1998 makes it clear that the Scottish Parliament does not have the power to pass legislation that relates to a reserved matter. Any legislation that fails the competence tests in the Scotland Act is, to quote directly from the rather blunt wording of section 29 of that Act, “not law”.