Scotland Act 1998
What this means for your business
- Applies to
- United Kingdom
- On this page
- 3 compliance obligations, 1 practical guide
What you must do
3 compliance obligations under this legislation — 2 can result in imprisonment.
Payments and fees 1
Pay tax on commercial exploitation of aggregate (fuel exempt)
If your business extracts or otherwise commercially exploits aggregate (sand, gravel, rock) in Scotland, you must pay a devolved tax on that material. The tax does not apply when the aggregate is used as fuel or is being processed to make something that can be used as fuel.
Offences and prohibitions 2
Fail to comply with a statutory witness notice
3 months imprisonmentIf you or someone in your business receives a notice requiring you to attend a legal proceeding or to produce documents and you refuse or fail to do so, you commit a criminal offence. The offence can be tried in the magistrates' court, and on conviction you face an unlimited fine (level 5 on the standard scale) or up to three months’ imprisonment.
Refuse to take oath when giving evidence to Scottish Parliament
3 months imprisonmentIf you are called to give evidence before the Scottish Parliament and you refuse to swear an oath when the Presiding Officer requires it, you commit a criminal offence. Conviction brings the same penalties that apply to other parliamentary witness offences under section 25 (which can include a fine and/or imprisonment).
Penalties for non-compliance
2 penalties under this legislation. 2 can result in imprisonment. 2 carry an unlimited fine.
Fail to comply with a statutory witness notice
Unlimited fine and/or 3 months imprisonment
Refuse to take oath when giving evidence to Scottish Parliament
Unlimited fine and/or 3 months imprisonment
Practical guidance
Our guides explain how to comply with the requirements above.
Sections and provisions
171 classified provisions from this legislation.
Duties 18
- s.21 Scottish Parliamentary Corporate Body.
- s.36 Stages of Bills.
- s.46 Choice of the First Minister.
- s.51 The Civil Service. salary or allowances payable
- s.64 Scottish Consolidated Fund.
- s.72 Accounts of loans to the Scottish Ministers.
- s.80M Tax on commercial exploitation of aggregate The tax
- s.80HA Report by the Comptroller and Auditor General
- s.81 Remuneration of members of the Parliament and Government.
- s.82 Limits on salaries of members of the Parliament. salary is payable
- s.83 Remuneration: supplementary. entitlement
- s.84 Oaths.
- s.90A BBC Trust member for Scotland
- s.91 Maladministration.
- s.95 Appointment and removal of judges. recommendation
- s.96 Provision of information to the Treasury.
- s.106 Power to adapt functions. recommendation
- s.123 Stamp duty.
Offences and penalties 3
Powers 48
- s.2 Ordinary general elections.
- s.12A Power of the Secretary of State to make provision about the combination of polls
- s.12 Power of the Scottish Ministers to make provision about elections
- s.14 Resignation of members.
- s.18 Judicial proceedings as to disqualification.
- s.23 Power to call for witnesses and documents.
- s.23A Power to impose requirements on specific bodies
- s.28 Acts of the Scottish Parliament.
- s.30 Legislative competence: supplementary.
- s.31 Scrutiny of Bills for legislative competence and protected subject-matter.
- s.32A Scrutiny of Bills by the Supreme Court (protected subject-matter)
- s.33 Scrutiny of Bills by the Supreme Court (legislative competence).
- s.35 Power to intervene in certain cases.
- s.38 Letters Patent and proclamations.
- s.47 Ministers.
- s.49 Junior Scottish Ministers.
- s.56 Shared powers.
- s.58 Power to prevent or require action.
- s.63 Power to transfer functions.
- s.65A Destination of fines, forfeitures and fixed penalties
- ... and 28 more powers
Definitions 23
- s.1 The Scottish Parliament.
- s.5 Candidates. registered political party
- Schedule 5 Reserved matters
- s.6 Poll for regional members.
- s.8 Allocation of seats to regional members.
- s.9 Constituency vacancies.
- s.10 Regional vacancies.
- s.11 Electors.
- s.29 Legislative competence.
- s.32 Submission of Bills for Royal Assent. Advocate General
- s.54 Devolved competence.
- s.60 Transfers to the Scottish Ministers.
- s.62 Transfers to the Lord Advocate.
- s.80N Tax on Wild Fisheries wild fishery
- s.80O Tax in connection with building control approval etc building safety expenditure relevant building statutory requirement
- s.80A Overview of Part 4A devolved tax
- s.80I Tax on transactions involving interests in land
- s.90B The Crown Estate designated the transfer date
- s.92 Queen’s Printer for Scotland. the Queen’s Printer functions
- s.101 Interpretation of Acts of the Scottish Parliament etc.
- ... and 3 more definitions
Exemptions 16
- Schedule 6 Devolution issues
- s.16 Exceptions and relief from disqualification.
- s.41 Defamatory statements.
- s.42 Contempt of court.
- s.52 Exercise of functions.
- s.57 ... Convention rights ....
- s.69 The Auditor General for Scotland.
- s.70 Financial control, accounts and audit.
- s.80D Scottish taxpayers
- s.80J Certain transactions not taxable
- s.88 Cross-border public authorities: initial status.
- s.90C Renewable electricity incentive schemes: consultation
- s.100 Human rights.
- s.108 Agreed redistribution of functions exercisable by the Scottish Ministers etc.
- Schedule 4 Enactments etc. protected from modification
- Schedule 7 Procedure for subordinate legislation