Business essentials for Scotland
- 1 step
UK Act of Parliament
2012
United Kingdom
Scotland Act 2012
At a glance
What's here
1 practical guide · 1 journey
Step-by-step journeys using this legislation
Walkthroughs that take you from a real business situation to compliance.
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Supporting — topic alignment
1 guidesWhat this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Part 1 — The Parliament and its powers
Browse 9 other sections in this Part — procedural / definitional / commencement
Administration of elections
Supplementary and transitional provision about elections
Scottish Parliamentary Corporate Body
Bills: statements as to legislative competence
Members' interests
Constituencies, regions and regional members
Continued effect of provisions ceasing to be within legislative competence
Air weapons
Antarctica
Part 2 — Ministers and their powers
Browse 11 other sections in this Part — procedural / definitional / commencement
The Scottish Government
Exercise of power to make Order disqualifying persons from membership of the Parliament
Time limit for human rights actions against Scottish Ministers etc
Power to vary retrospective decisions about non-legislative acts
Trust member for Scotland
Exercise of functions relating to Seirbheis nam Meadhanan Gàidhlig
Crown Estate Commissioner with special responsibility for Scotland
Misuse of drugs
Power to prescribe drink-driving limits
Speed limits
Speed limits: supplementary
Part 3 — Finance
Browse 11 other sections in this Part — procedural / definitional / commencement
Taxation: introductory
Amendments relating to the Commissioners for Revenue and Customs
Scottish rate of income tax
Income tax for Scottish taxpayers
Definition of Scottish taxpayer for Scottish variable rate
Scottish tax on transactions involving interests in land
Disapplication of UK stamp duty land tax
Scottish tax on disposals to landfill
Disapplication of UK landfill tax
Borrowing by the Scottish Ministers
Reports on the implementation and operation of this Part
Part 4 — Miscellaneous and General
Browse 12 other sections in this Part — procedural / definitional / commencement
Convention rights and EU law: role of Advocate General in relation to criminal proceedings
References of compatibility issues to the High Court or Supreme Court
Convention rights and EU law: criminal appeals to the Supreme Court
Time limits for appeals on devolution issues in criminal proceedings
Review and power to amend sections 34 to 37
Maximum penalties which may be specified in subordinate legislation
Interpretation
Orders
Power to make consequential, transitional and saving provision
Financial provisions
Commencement
Short title
Schedules
Browse 2 other Schedules — structural / supplementary
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- Business in Scotland - gov.scot (opens in a new tab) Detailed Guidance
- Business licences in Scotland (mygov.scot) (opens in a new tab) Detailed Guidance
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