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Enforcement: No single statutory enforcer
Status: In Force
Penalty ceiling: Regulated

Scotland Act 2012 — further devolution constitutional Act; no statutory enforcer

Does it bind you?

Business-side roles with duties under this instrument.

Plus 1 duty on the regulator, Crown ministers and public bodies — folded into the section list below.

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 Parliament and its powers

0 of 11 sections shown

11 other sections in this Part — procedural and definitional

s.001 Administration of elections

s.002 Combination of polls at Scottish Parliamentary and other reserved elections

s.003 Supplementary and transitional provision about elections

s.004 Presiding Officer and deputies

s.005 Scottish Parliamentary Corporate Body

s.006 Bills: statements as to legislative competence

s.007 Members' interests

s.008 Constituencies, regions and regional members

s.009 Continued effect of provisions ceasing to be within legislative competence

s.010 Air weapons

s.011 Antarctica

Part 2

Ministers and their powers

0 of 11 sections shown

11 other sections in this Part — procedural and definitional

s.012 The Scottish Government

s.013 Exercise of power to make Order disqualifying persons from membership of the Parliament

s.014 Time limit for human rights actions against Scottish Ministers etc

s.015 Power to vary retrospective decisions about non-legislative acts

s.016 Trust member for Scotland

s.017 Exercise of functions relating to Seirbheis nam Meadhanan Gàidhlig

s.018 Crown Estate Commissioner with special responsibility for Scotland

s.019 Misuse of drugs

s.020 Power to prescribe drink-driving limits

s.021 Speed limits

s.022 Speed limits: supplementary

Part 3

Finance

0 of 11 sections shown

11 other sections in this Part — procedural and definitional

s.023 Taxation: introductory

s.024 Amendments relating to the Commissioners for Revenue and Customs

s.025 Scottish rate of income tax

s.026 Income tax for Scottish taxpayers

s.027 Definition of Scottish taxpayer for Scottish variable rate

s.028 Scottish tax on transactions involving interests in land

s.029 Disapplication of UK stamp duty land tax

s.030 Scottish tax on disposals to landfill

s.031 Disapplication of UK landfill tax

s.032 Borrowing by the Scottish Ministers

s.033 Reports on the implementation and operation of this Part

Part 4

Miscellaneous and General

0 of 12 sections shown

12 other sections in this Part — procedural and definitional

s.034 Convention rights and EU law: role of Advocate General in relation to criminal proceedings

s.035 References of compatibility issues to the High Court or Supreme Court

s.036 Convention rights and EU law: criminal appeals to the Supreme Court

s.037 Time limits for appeals on devolution issues in criminal proceedings

s.038 Review and power to amend sections 34 to 37

s.039 Maximum penalties which may be specified in subordinate legislation

s.040 Interpretation

s.041 Orders

s.042 Power to make consequential, transitional and saving provision

s.043 Financial provisions

s.044 Commencement

s.045 Short title

Schedules

1 of 54 shown

s.sch003 (1) An office-holder must provide to HMRC such of the... Regulated

Other duties (1) — Crown / regulator

Office-holders must give HMRC requested Scottish transaction informationCrown / Minister / Government department

53 other schedules

s.002 Scottish rate of income tax: consequential amendments

s.004 Scottish tax on disposals to landfill: consequential amendments

s.sch001 Schedule 1 to the 1998 Act (constituencies, regions and regional...

s.sch001 (1) In paragraph 12 (the constituency rules), rule 1 is...

s.sch001 (1) For “the Electoral Commission” or “the Boundary Committee” in...

s.sch001 Omit paragraph 5 and the italic heading preceding it.

s.sch001 (1) Paragraph 7 is amended as follows.

s.sch001 (1) Paragraph 8 is amended as follows.

s.sch001 (1) Paragraph 12 is amended as follows.

s.sch001 Omit paragraph 14(4).

s.sch001 In paragraph 1(2) (constituencies) for paragraph (c) substitute—

s.sch001 For paragraph 2(2) (regions) substitute— (2) The regions are the...

s.sch002 (1) The 1998 Act is amended as follows.

s.sch002 In Schedule 6 to the Income Tax (Earnings and Pensions)...

s.sch002 (1) The Commissioners for Revenue and Customs Act 2005 is...

s.sch003 (1) Section 28 of the Finance Act 1931 (production to...

s.sch003 Omit sections 72 and 72A (alternative property finance in Scotland)....

s.sch003 In section 73 (alternative property finance: land sold and re-sold)—...

s.sch003 (1) In section 73AB (arrangements to transfer control of financial...

s.sch003 (1) Section 73B (exempt interests) is amended as follows.

s.sch003 In section 73CA (application of sections 71A to 73 to...

s.sch003 Omit section 75 (crofting community right to buy).

s.sch003 In section 75C (anti-avoidance: supplemental), in subsection (4) for “,...

s.sch003 In section 77 (notifiable transactions), in subsection (2)(a) omit “and...

s.sch003 In section 79 (registration of land transactions etc)—

s.sch003 In section 108 (linked transactions) after subsection (1) insert—

s.sch003 The Finance Act 2003 is amended as follows.

s.sch003 Omit section 117(3) (meaning of “major interest” in land in...

s.sch003 In section 119(2) (provisions as to effective date of transaction),...

s.sch003 In section 121 (minor definitions) omit— (a) the definition of...

s.sch003 In section 122 (index of defined expressions) omit the entries...

s.sch003 (1) Schedule 4 (chargeable consideration) is amended as follows.

s.sch003 (1) Schedule 10 (returns, etc) is amended as follows.

s.sch003 (1) Schedule 15 (partnerships) is amended as follows.

s.sch003 (1) Schedule 17A (further provision relating to leases) is amended...

s.sch003 In section 298 of the Finance Act 2004 (stamp duty...

s.sch003 In section 47 of the Finance (No. 2) Act 2005...

s.sch003 Omit section 44(9A)(b) (application of provisions relating to missives of...

s.sch003 In Schedule 25 to the Finance Act 2006 (amendments of...

s.sch003 (1) Schedule 61 to the Finance Act 2009 (alternative finance...

s.sch003 In section 9(1) of the Public Finance and Accountability (Scotland)...

s.sch003 In this Part of this Schedule— “HMRC” means Her Majesty's...

s.sch003 Information acquired by HMRC under paragraph 34 is to be...

s.sch003 In section 48 (chargeable interests)— (a) in subsection (2)(c) omit...

s.sch003 In section 55(5) (additional provisions determining amount of tax chargeable)—...

s.sch003 In section 57AA (first-time buyers)— (a) in subsection (2)(b) after...

s.sch003 In section 60 (compulsory purchase facilitating development)—

s.sch003 (1) Section 61 (compliance with planning obligations) is amended as...

s.sch003 Omit section 71A(10) (disapplication of section to Scotland).

s.sch004 The Finance Act 1996 is amended as follows.

s.sch004 Omit section 66(b) (landfill sites in Scotland).

s.sch004 Omit section 67(b) (operators of landfill sites in Scotland).

s.sch004 In section 70 (interpretation)— (a) in subsection (1) omit the...

Help complying

Guvnor’s practical routes through this instrument.

Business essentials for Scotland

Learning path covering the key Scottish-specific compliance requirements for any business, including business rates, planning, fair work, and regulatory differences from England.

1 more guide that reference this instrument

Business regulations: Scotland vs England differences

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.