Search Legislation

The Scotland Act 1998 (Specification of Devolved Tax) (Wild Fisheries) Order 2018

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)

Opening Options

 Help about opening options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Statutory Instruments

2018 No. 177

Constitutional Law

Devolution, Scotland

The Scotland Act 1998 (Specification of Devolved Tax) (Wild Fisheries) Order 2018

Made

8th February 2018

Coming into force in accordance with article 1(2)

At the Court at Buckingham Palace, the 8th day of February 2018

Present,

The Queen’s Most Excellent Majesty in Council

This Order is made by Her Majesty in Council in exercise of the powers conferred upon Her by section 80B of the Scotland Act 1998(1).

In accordance with paragraphs 1 and 2 of Schedule 7 to that Act(2) a draft of this Order has been—

(a)laid before, and approved by resolution of each House of Parliament, and

(b)laid before, and approved by resolution of the Scottish Parliament.

Accordingly, Her Majesty, by and with the advice of Her Privy Council, makes the following Order:

Citation and commencement

1.—(1) This Order may be cited as the Scotland Act 1998 (Specification of Devolved Tax) (Wild Fisheries) Order 2018.

(2) This Order comes into force on the day after the day on which it is made.

Amendment of Part 4A of the Scotland Act 1998

2.  In Part 4A of the Scotland Act 1998 (taxation)(3), after section 80M insert—

CHAPTER 7TAX ON WILD FISHERIES

80N    Tax on Wild Fisheries

(1) A tax to which subsection (2) applies is a devolved tax.

(2) This subsection applies to taxes on the owners, occupiers or users of wild fisheries, or on the owners or occupiers of the right to fish in wild fisheries, to fund expenditure in respect of—

(a)the conservation of freshwater fish and their habitats, or

(b)the management or regulation of wild fisheries.

(3) For the purposes of subsection (2)—

“freshwater fish” includes fish that migrate between freshwater and other waters;

“wild fishery” means a fishery for freshwater fish, within the limit of 5 kilometres seaward from mean low water springs, that is not a fish farm;

“fish farm”—

(a)

means a pond, stew, hatchery or other place used for keeping, with a view to their sale or to their transfer to other waters (including another fish farm), live fish, live eggs of fish, or foodstuff of fish, and

(b)

includes any buildings used in connection with a place mentioned in paragraph (a) and the banks and margins of any water in such a place.

Richard Tilbrook

Clerk of the Privy Council

EXPLANATORY NOTE

(This note is not part of the Order)

This Order amends Part 4A of the Scotland Act 1998 (c.46) (the “1998” Act). Part 4A provides for the Scottish Parliament to make provision about certain taxes (“devolved taxes”).

Article 2 inserts a new chapter into Part 4A. The new chapter provides that taxes on specified persons to fund expenditure in respect of the conservation of freshwater fish and their habitats or the management or regulation of wild fisheries are to be devolved taxes.

A full impact assessment has not been published for this instrument as it has no impact on the private sector and civil society organisations.

(1)

1998 c.46; section 80B was inserted by the Scotland Act 2012(c.11), sections 23(2), 44(2)(b).

(2)

Paragraphs 1 and 2 of Schedule 7 have been modified by paragraph 3(2) of schedule 4 to the Interpretation and Legislative Reform (Scotland) Act 2010 (asp 10).

(3)

Part 4A was inserted by the Scotland Act 2012 (c.11), sections 23(2), 25(3), 28(1) and 30(1), and amended by the Finance Act 2014 (c.26), section 297(1), and Schedule 38, paragraph 16, the Wales Act 2014 (c.29), section 11, and the Scotland Act 2016 (c.11), sections 13, 17(1), 18(1) and 19(1).

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources