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Scotland Act 2016

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This is the original version (as it was originally enacted).

19Devolved taxes: further provision

This section has no associated Explanatory Notes

(1)In section 80A of the Scotland Act 1998 (overview of Part 4A), in subsection (1)(b), for “Chapters 3 and 4” substitute “The remaining Chapters”.

(2)The Treasury may by regulations make further provision relating to—

(a)the disapplication of air passenger duty in relation to flights beginning at airports in Scotland;

(b)the disapplication of aggregates levy in relation to commercial exploitation of aggregate in Scotland.

(3)The power conferred by subsection (2) includes power—

(a)to make transitional or saving provision in connection with the coming into force of section 17 or 18 or Schedule 1;

(b)to amend, repeal, revoke or otherwise modify an enactment, whenever passed or made (including this Act).

(4)Section 17(7) and section 18(4) are subject to any provision made by virtue of subsection (3).

(5)Regulations under this section must be made by statutory instrument.

(6)A statutory instrument containing regulations under this section which includes provision amending or repealing a provision of an Act may not be made unless a draft of the instrument has been laid before and approved by a resolution of the House of Commons.

(7)Any other statutory instrument containing regulations under this section, if made without a draft having been approved by a resolution of the House of Commons, is subject to annulment in pursuance of a resolution of the House of Commons.

(8)In this section “enactment” includes an enactment contained in subordinate legislation (within the meaning of the Interpretation Act 1978).

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