Business essentials for Scotland
- 1 step
UK Act of Parliament
2016
United Kingdom
Scotland Act 2016
At a glance
Enforced by
What's here
3 practical guides across 3 topics · 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 guidesMentioned in related content
2 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 — Constitutional arrangements
Browse 12 other sections in this Part — procedural / definitional / commencement
Permanence of the Scottish Parliament and Scottish Government
The Sewel convention
Elections
Power to make provision about elections
Timing of elections
Electoral registration: the digital service
Expenditure in connection with elections
Review of electoral boundaries by the Local Government Boundary Commission for Scotland
Functions exercisable within devolved competence: elections
Minor and consequential amendments: elections etc
Super-majority requirement for certain legislation
Scope to modify the Scotland Act 1998
Part 2 — Tax, borrowing and financial information
Browse 9 other sections in this Part — procedural / definitional / commencement
Power of Scottish Parliament to set rates of income tax
Amendments of Income Tax Act 2007
Consequential amendments: income tax
Assignment of VAT
Tax on carriage of passengers by air
Tax on commercial exploitation of aggregate
Devolved taxes: further provision
Borrowing
Provision of information to the Office for Budget Responsibility
Part 3 — Welfare benefits and employment support
Browse 14 other sections in this Part — procedural / definitional / commencement
Disability, industrial injuries and carer's benefits
Benefits for maternity, funeral and heating expenses
Discretionary payments: top-up of reserved benefits
Discretionary housing payments
Discretionary payments and assistance
Welfare foods
Power to create other new benefits
Universal credit: costs of claimants who rent accommodation
Universal credit: persons to whom, and time when, paid
Employment support
Functions exercisable within devolved competence
Social Security Advisory Committee and Industrial Injuries Advisory Council
Information-sharing
Extension of unauthorised disclosure offence
Part 4 — Other legislative competence
Browse 18 other sections in this Part — procedural / definitional / commencement
Crown Estate
Equal opportunities
Public sector duty regarding socio-economic inequalities
Tribunals
Roads
Roads: traffic signs etc
Roads: speed limits
Roads: parking
Roads: consequential provision etc
Policing of railways and railway property
British Transport Police: cross-border public authorities
Onshore petroleum
Onshore petroleum: consequential amendments
Onshore petroleum: existing licences
Consumer advocacy and advice
Functions exercisable within devolved competence: consumer advocacy and advice
Gaming machines on licensed betting premises
Abortion
Part 5 — Other executive competence
Browse 10 other sections in this Part — procedural / definitional / commencement
Gaelic Media Service
Commissioners of Northern Lighthouses
Maritime and Coastguard Agency
Rail: franchising of passenger services
Fuel poverty: support schemes
Energy company obligations
Apportionment of targets
Renewable electricity incentive schemes: consultation
Offshore renewable energy installations
References to Competition and Markets Authority
Part 6 — Miscellaneous
Browse 4 other sections in this Part — procedural / definitional / commencement
Part 7 — General
Browse 6 other sections in this Part — procedural / definitional / commencement
Schedules
Browse 50 other Schedules — structural / supplementary
DISAPPLICATION OF UK AGGREGATES LEVY: FURTHER AMENDMENTS
ROADS: CONSEQUENTIAL AND RELATED PROVISION
Part 2 of The Finance Act 2001 (aggregates levy) is...
In Schedule 4 (registration), in paragraph 8(2) (interpretation of references...
In Schedule 6 (evasion etc), in paragraph 4(1)(a) (preparations for...
(1) Schedule 7 (information and evidence etc) is amended as...
In Schedule 23 to the Finance Act 2011 (data-gathering powers...
(1) Section 17 (meanings of “aggregate” and “taxable aggregate”) is...
(1) Section 19 (commercial exploitation) is amended as follows.
In section 20(1)(a) (originating sites) for “the United Kingdom” substitute...
(1) Section 24 (levy register) is amended as follows.
In section 26(3) (offence of failing to provide security for...
(1) Section 30 (credit for aggregates levy) is amended as...
In section 44(a) (destination of receipts collected or received in...
In section 48(1) (interpretation of Part 2) in the definition...
The Road Traffic Regulation Act 1984 is amended as follows....
In section 124(1) (purposes of Schedule 9 etc) in paragraphs...
(1) Section 131 (application of road traffic enactments to Crown...
(1) Section 134 (regulations) is amended as follows.
In section 142(1) (general interpretation) omit the definition of “the...
(1) Part 1 of Schedule 9 (reserve powers of Secretary...
(1) Part 2 of Schedule 9 (consent of Secretary of...
(1) Part 3 of Schedule 9 (procedure as to certain...
(1) Part 4 of Schedule 9 (variation or revocation of...
In Part 5 of Schedule 9 (consultation with traffic commissioners),...
In section 195 of the Road Traffic Act 1988 (regulations)...
(1) Section 15 (duration of orders etc under section 14)...
The Road Traffic (Temporary Restrictions) Procedure Regulations 1992 are amended...
In regulation 9(1) (continuation of order by direction of Secretary...
In regulation 15(5) (modification of regulation 9 in its application...
The Zebra, Pelican and Puffin Pedestrian Crossings Regulations and General...
(1) Part 1 (the Zebra, Pelican and Puffin Pedestrian Crossings...
(1) Part 2 (the Pelican and Puffin Pedestrian Crossings General...
In Schedule 1 to the National Assembly for Wales (Transfer...
The Scotland Act 1998 (Transfer of Functions to the Scottish...
In Schedule 1 (enactments conferring functions transferred to the Scottish...
In Schedule 3 (enactments conferring functions to be exercised subject...
(1) Section 16 (supplementary provision as to orders etc under...
The Traffic Signs Regulations and General Directions 2002 are amended...
In Part 1 (the Traffic Signs Regulations 2002), in regulation...
(1) Part 2 (the Traffic Signs General Directions) is amended...
In the Schedule to the Scotland Act 1998 (Transfer of...
(1) Sub-paragraph (2) applies if the Secretary of State makes...
(1) Sub-paragraph (2) applies in relation to the first statutory...
In section 17 (traffic regulation on special roads)—
In section 24 (Secretary of State to establish crossings on...
In section 25(6)(b) (meaning of “crossing” in section 25 includes...
In section 28 (stopping of vehicles at school crossings) for...
(1) Section 86 (speed limits for particular classes of vehicles)...
In section 88 (temporary speed limits) for “national authority” in...
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- Business in Scotland - gov.scot (opens in a new tab) Detailed Guidance
- Leasing - Crown Estate Scotland (opens in a new tab) Other
- Governance - The Crown Estate (opens in a new tab) Other
- Scotland Act 2016: industrial injuries benefits and severe disablement allowance (opens in a new tab) Other
- Devolution settlement: Scotland (opens in a new tab) Detailed Guidance
- Business licences in Scotland (mygov.scot) (opens in a new tab) Detailed Guidance
- Scottish income tax rates (gov.scot) (opens in a new tab) Detailed Guidance
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
The Crown Estate
PrimaryManages Crown land and seabed around England, Wales, and Northern Ireland. Grants leases for offshore wind farms, tidal, and wave energy projects. …
Manages Crown land and seabed in Scottish waters. Grants leases for offshore wind farms under ScotWind and INTOG leasing rounds. Separate from …
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Browse legislation
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Regulators
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