| Guvnor

Enforced by: Revenue Scotland
Status: Amended (in force with amendments)
Penalty ceiling: Imprisonment 2 of 22 obligations carry imprisonment (3 months). 1 carries different penalties and 19 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Any Person3 Director or Officer1

Plus 18 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2340 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

Director or Officer — also bound by 429 other Acts

Insolvency (England and Wales) Rules 2016 162 duties

Companies Act 2006 126 duties

Insolvency Act 1986 77 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 68 duties

Building Societies Act 1986 32 duties

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

The Scottish Parliament

5 of 49 sections shown

s.021 Scottish Parliamentary Corporate Body. Regulated

Other duties (1) — Crown / regulator

Scottish Parliamentary Corporate Body must provide property, staff, and servicesCrown / Minister / Government department

s.025 Witnesses and documents: offences. Imprisonment

Fail to comply with a Scottish Parliament witness or document noticeDirector or Officer

s.026 Witnesses and documents: general. Imprisonment

Refuse to take an oath when giving evidence to the Scottish ParliamentAny Person

s.036 Stages of Bills. Regulated

Other duties (1) — Crown / regulator

Scottish Parliament must follow specific stages when passing new BillsCrown / Minister / Government department

s.039 Members’ interests. Prosecution

Fail to declare or register interests as a Member of the Scottish ParliamentAny Person

Unlimited fine

44 other sections in this Part — procedural and definitional

s.001 The Scottish Parliament.

s.002 Ordinary general elections.

s.003 Extraordinary general elections.

s.004 Calculating time for meeting of the Parliament.

s.005 Candidates.

s.006 Poll for regional members.

s.007 Calculation of regional figures.

s.008 Allocation of seats to regional members.

s.009 Constituency vacancies.

s.010 Regional vacancies.

s.011 Electors.

s.012 Power of the Scottish Ministers to make provision about elections

s.012 Power of the Secretary of State to make provision about the combination of polls

s.012 Power to make provision about the use of the UK digital service for absent voting applications

s.013 Term of office of members.

s.014 Resignation of members.

s.015 Disqualification from membership of the Parliament.

s.016 Exceptions and relief from disqualification.

s.017 Effect of disqualification.

s.018 Judicial proceedings as to disqualification.

s.019 Presiding Officer.

s.020 Clerk of the Parliament.

s.022 Standing orders.

s.023 Power to call for witnesses and documents.

s.023 Power to impose requirements on specific bodies

s.024 Witnesses and documents: notice.

s.027 Participation of the Scottish Law Officers.

s.028 Acts of the Scottish Parliament.

s.029 Legislative competence.

s.030 Legislative competence: supplementary.

s.030 Legislative competence: restriction relating to retained EU law

s.031 Scrutiny of Bills for legislative competence and protected subject-matter.

s.031 Two-thirds majority for Bills relating to a protected subject-matter

s.032 Submission of Bills for Royal Assent.

s.032 Scrutiny of Bills by the Supreme Court (protected subject-matter)

s.033 Scrutiny of Bills by the Supreme Court (legislative competence).

s.034 ECJ references.

s.035 Power to intervene in certain cases.

s.037 Acts of Union.

s.038 Letters Patent and proclamations.

s.040 Proceedings by or against the Parliament etc.

s.041 Defamatory statements.

s.042 Contempt of court.

s.043 Corrupt practices.

Part 2

Permanence of the Scottish Parliament and Scottish Government

0 of 1 section shown

1 other section in this Part — procedural and definitional

s.063 Permanence of the Scottish Parliament and Scottish Government

Part 2

The Scottish Administration

2 of 20 sections shown

s.046 Choice of the First Minister. Regulated

Other duties (1) — Crown / regulator

Scottish Parliament must nominate a First Minister within 28 daysCrown / Minister / Government department

s.051 The Civil Service. Regulated

Other duties (1) — Crown / regulator

Scottish Ministers must fund and manage civil service pensionsCrown / Minister / Government department

18 other sections in this Part — procedural and definitional

s.044 The Scottish Government.

s.045 The First Minister.

s.047 Ministers.

s.048 The Scottish Law Officers.

s.049 Junior Scottish Ministers.

s.050 Validity of acts of Scottish Ministers etc.

s.052 Exercise of functions.

s.053 General transfer of functions.

s.054 Devolved competence.

s.055 Functions exercisable with agreement.

s.056 Shared powers.

s.057 ... Convention rights ....

s.058 Power to prevent or require action.

s.059 Property and liabilities of the Scottish Ministers.

s.060 Transfers to the Scottish Ministers.

s.061 Property and liabilities of the Lord Advocate and the First Minister.

s.062 Transfers to the Lord Advocate.

s.063 Power to transfer functions.

Part 3

Financial Provisions

2 of 12 sections shown

s.064 Scottish Consolidated Fund. Regulated

Other duties (1) — Crown / regulator

Scottish Ministers must repay the Treasury for designated fund receiptsCrown / Minister / Government department

s.072 Accounts of loans to the Scottish Ministers. Regulated

Other duties (1) — Crown / regulator

Secretary of State must account for loans to Scottish MinistersCrown / Minister / Government department

10 other sections in this Part — procedural and definitional

s.064 Assignment of VAT

s.065 Payments out of the Fund.

s.065 Destination of fines, forfeitures and fixed penalties

s.066 Borrowing by the Scottish Ministers etc.

s.067 Lending by the Secretary of State.

s.067 Lending for capital expenditure

s.068 Borrowing by statutory bodies.

s.069 The Auditor General for Scotland.

s.070 Financial control, accounts and audit.

s.071 Existing debt.

Part 4

Taxation

2 of 17 sections shown

s.080 Report by the Comptroller and Auditor General Regulated

Other duties (1) — Crown / regulator

Comptroller and Auditor General must report on Scottish income tax collectionStatutory regulator

s.080 Tax on commercial exploitation of aggregate Regulated

Pay tax on the commercial exploitation of aggregate in ScotlandAny Person

15 other sections in this Part — procedural and definitional

s.080 Overview of Part 4A

s.080 Power to add new devolved taxes

s.080 Power to set Scottish rates for Scottish taxpayers

s.080 Scottish taxpayers

s.080 Scottish taxpayers: Welsh parliamentarians

s.080 Close connection with Scotland or another part of the UK

s.080 Days spent in Scotland or another part of the UK

s.080 Supplemental powers to modify enactments

s.080 Reimbursement of expenses

s.080 Tax on transactions involving interests in land

s.080 Certain transactions not taxable

s.080 Tax on disposals to landfill

s.080 Tax on carriage of passengers by air

s.080 Tax on Wild Fisheries

s.080 Tax in connection with building control approval etc

Part 4

The tax-varying power

0 of 8 sections shown

8 other sections in this Part — procedural and definitional

s.073 Power to fix basic rate for Scottish taxpayers.

s.074 Supplemental provision with respect to resolutions.

s.075 Scottish taxpayers.

s.076 Changes to income tax structure.

s.077 Accounting for additional Scottish tax.

s.078 Effect of tax reduction for Scottish taxpayers.

s.079 Supplemental powers to modify enactments.

s.080 Reimbursement of expenses.

Part 5

Miscellaneous and general

16 of 35 sections shown

s.081 Remuneration of members of the Parliament and Government. Regulated

Other duties (1) — Crown / regulator

Scottish Parliament must provide salaries and pensions for its membersStatutory regulator

s.082 Limits on salaries of members of the Parliament. Regulated

Other duties (1) — Crown / regulator

Scottish Parliament must reduce salaries for members with dual mandatesCrown / Minister / Government department

s.083 Remuneration: supplementary. Regulated

Other duties (1) — Crown / regulator

Scottish Parliament must publish annual remuneration dataCrown / Minister / Government department

s.084 Oaths. Regulated

Other duties (1) — Crown / regulator

Members of the Scottish Parliament and Government must take OathsCrown / Minister / Government department

s.090 BBC Trust member for Scotland Regulated

Other duties (1) — Crown / regulator

UK Ministers must obtain Scottish consent for BBC Scotland appointmentsCrown / Minister / Government department

s.091 Maladministration. Regulated

Other duties (1) — Crown / regulator

Scottish Parliament must investigate complaints against the Scottish GovernmentCrown / Minister / Government department

s.095 Appointment and removal of judges. Regulated

Other duties (1) — Crown / regulator

First Minister must follow legal procedures for appointing and removing judgesCrown / Minister / Government department

s.096 Provision of information to the Treasury. Regulated

Other duties (1) — Crown / regulator

Scottish Ministers must provide information to the Treasury on requestCrown / Minister / Government department

s.100 Human rights.

amended 4 times (opens in a new tab)

s.102 Powers of courts or tribunals to vary retrospective decisions.

amended 6 times (opens in a new tab)

s.103 The Judicial Committee.

amended 1 time (opens in a new tab)

s.104 Power to make provision consequential on legislation of, or scrutinised by, the Parliament.

amended 3 times (opens in a new tab)

s.106 Power to adapt functions. Regulated

Other duties (1) — Crown / regulator

Crown must consult Scottish Ministers before modifying certain functionsCrown / Minister / Government department

amended 3 times (opens in a new tab)

s.108 Agreed redistribution of functions exercisable by the Scottish Ministers etc.

amended 1 time (opens in a new tab)

s.110 Scottish taxpayers for social security purposes.

amended 7 times (opens in a new tab)

s.111 Regulation of Tweed and Esk fisheries.

amended 7 times (opens in a new tab)

19 other sections in this Part — procedural and definitional

s.085 Exemption from jury service.

s.086 Scottish representation at Westminster.

s.087 The Advocate General for Scotland.

s.088 Cross-border public authorities: initial status.

s.089 Power to adapt etc. cross-border public authorities.

s.090 Power to transfer property of cross-border public authorities.

s.090 The Crown Estate

s.090 Renewable electricity incentive schemes: consultation

s.092 Queen’s Printer for Scotland.

s.093 Agency arrangements.

s.094 Private legislation.

s.096 Provision of information to the Office for Budget Responsibility

s.097 Assistance for registered political parties in the Parliament.

s.098 Devolution issues.

s.099 Rights and liabilities of the Crown in different capacities.

s.101 Interpretation of Acts of the Scottish Parliament etc.

s.105 Power to make provision consequential on this Act.

s.107 Legislative power to remedy ultra vires acts.

s.109 Agreed redistribution of property and liabilities.

Part 6

Supplementary

11 of 21 sections shown

s.112 Subordinate legislation: general.

amended 2 times (opens in a new tab)

s.113 Subordinate legislation: scope of powers.

amended 7 times (opens in a new tab)

s.114 Subordinate legislation: particular provisions.

amended 2 times (opens in a new tab)

s.117 Ministers of the Crown.

amended 23 times (opens in a new tab)

s.118 Subordinate instruments.

amended 14 times (opens in a new tab)

s.119 Consolidated Fund etc.

amended 10 times (opens in a new tab)

s.120 Accounts and audit.

amended 3 times (opens in a new tab)

s.121 Requirements to lay reports etc. before Parliament. Regulated

Other duties (1) — Crown / regulator

Lay reports about the Scottish functions before the Scottish ParliamentCrown / Minister / Government department

amended 2 times (opens in a new tab)

s.123 Stamp duty. Regulated

Other duties (1) — Crown / regulator

Scottish Ministers and officials are exempt from stamp dutyCrown / Minister / Government department

s.126 Interpretation.

amended 7 times (opens in a new tab)

s.127 Index of defined expressions.

amended 4 times (opens in a new tab)

10 other sections in this Part — procedural and definitional

s.115 Subordinate legislation: procedure.

s.116 Transfer of property: supplementary.

s.122 Crown land.

s.124 Modification of sections 94 and 117 to 122.

s.125 Amendments and repeals.

s.128 Expenses.

s.129 Transitional provisions etc.

s.130 Commencement.

s.131 Extent.

s.132 Short title.

Schedules

0 of 206 shown

206 other schedules

s.005 Reserved matters

s.006 Devolution issues

s.008 Modifications of enactments

s.sch001 Constituencies, regions and regional members

s.sch001 (1) There are to be 73 constituencies for the purposes...

s.sch001 (1) Boundaries Scotland may if it thinks fit cause a...

s.sch001 Section 210(4) and (5) of the Local Government (Scotland) Act...

s.sch001 These are the constituency rules. Rule 1 (1) So far...

s.sch001 These are the regional rules. Rule 1 A constituency must...

s.sch001 (1) This paragraph applies for the purposes of the regional...

s.sch001 (1) There are to be eight regions for the purposes...

s.sch001 (1) Boundaries Scotland must keep under review the boundaries of...

s.sch001 (1) This paragraph applies if Boundaries Scotland submit a report...

s.sch001 Schedule 1 para.5

s.sch001 (1) The draft of an Order in Council laid before...

s.sch001 (1) If Boundaries Scotland intend to consider making a report...

s.sch001 (1) This paragraph applies if Boundaries Scotland provisionally determine to...

s.sch001 (1) Boundaries Scotland may if it thinks fit cause a...

s.sch002 Scottish Parliamentary Corporate Body

s.sch002 A person appointed under section 21(2)(b) shall hold office until...

s.sch002 (1) The corporation may hold property. (2) Subordinate legislation may...

s.sch002 (1) The corporation shall appoint Assistant Clerks and may appoint...

s.sch002 (1) Subject to sub-paragraph (4), the corporation may do anything...

s.sch002 The corporation may delegate any of its functions to the...

s.sch002 (1) The validity of any act of the corporation shall...

s.sch002 (1) Her Majesty may by Order in Council provide for...

s.sch003 Standing orders – further provision

s.sch003 (1) The standing orders shall include provision for preserving order...

s.sch003 The standing orders may include provision for withdrawing from a...

s.sch003 (1) The standing orders shall include provision requiring the proceedings...

s.sch003 The standing orders shall include provision for reporting the proceedings...

s.sch003 The standing orders shall include provision for ensuring that the...

s.sch003 (1) Standing orders which provide for the appointment of committees...

s.sch003 The standing orders shall include provision for ensuring that a...

s.sch004 Enactments etc. protected from modification

s.sch004 (1) An Act of the Scottish Parliament cannot modify, or...

s.sch004 Part I of this Schedule does not prevent an Act...

s.sch004 (1) Part I of this Schedule does not prevent an...

s.sch004 (1) This paragraph applies to a function which (apart from...

s.sch004 (1) Paragraph 12 does not apply to any function conferred...

s.sch004 If any pre-commencement enactment or prerogative instrument is modified by...

s.sch004 (1) An Act of the Scottish Parliament cannot modify, or...

s.sch004 (1) Paragraph 2 does not apply to modifications which—

s.sch004 (1) An Act of the Scottish Parliament cannot modify, or...

s.sch004 (1) Paragraph 4 does not apply to prevent an Act...

s.sch004 An Act of the Scottish Parliament cannot modify, or confer...

s.sch004 (1) Part I of this Schedule does not prevent an...

s.sch004 Part I of this Schedule does not prevent the operation...

s.sch004 (1) Part I of this Schedule does not prevent an...

s.sch005 Treason (including constructive treason), treason felony and misprision of treason...

s.sch005 (1) This Schedule does not reserve the conferral of a...

s.sch005 (1) Paragraph 1 does not reserve a referendum on the...

s.sch005 The registration and funding of political parties is a reserved...

s.sch005 (1) International relations, including relations with territories outside the United...

s.sch005 (1) The Civil Service of the State is a reserved...

s.sch005 (1) The following are reserved matters— (a) the defence of...

s.sch005 Distortive or harmful subsidies

s.sch005 E2. Rail transport

s.sch005 E5. Other matters

s.sch005 F1. Social security schemes

s.sch006 In this Schedule “devolution issue” means— (a) a question whether...

s.sch006 Any court consisting of three or more judges of the...

s.sch006 Any court consisting of two or more judges of the...

s.sch006 An appeal against a determination of a devolution issue by...

s.sch006 An appeal against a determination of a devolution issue by—...

s.sch006 In criminal proceedings, an application to the High Court for...

s.sch006 In criminal proceedings, an application to the Supreme Court for...

s.sch006 This Part of this Schedule applies in relation to devolution...

s.sch006 (1) Proceedings for the determination of a devolution issue may...

s.sch006 A court or tribunal shall order notice of any devolution...

s.sch006 A person to whom notice is given in pursuance of...

s.sch006 A magistrates’ court may refer any devolution issue which arises...

s.sch006 (1) A court may refer any devolution issue which arises...

s.sch006 A devolution issue shall not be taken to arise in...

s.sch006 A tribunal from which there is no appeal shall refer...

s.sch006 A court, other than the Supreme Court or the Court...

s.sch006 The Court of Appeal may refer any devolution issue which...